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Employee Share Options Revisited

Continuing this series of basic informative articles Jeremy Edwards and Sarah McMaster of Baker & McKenzie LLP's Employee Benefits Group review employee share options legislation after the FA 2006
Share options are widely used in the UK and abroad as a means of incentivising employees. This article gives a brief overview of the income tax legislation relating to unapproved employee share options for employees who are resident and ordinarily resident in the UK at the time of grant and assesses the impact of new legislation contained in the Finance Act 2006. This discussion is intended only as a general summary of the complex tax rules that apply in the UK.
For the position in relation to EMI options and approved options please see the previous articles...

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