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Income Tax on Share Benefits for Mobile Employees

Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers some of the major UK income tax issues and pitfalls relating to share benefits for internationally mobile employees
For reasons that I outlined in my article 'NICs on Share Benefits for Mobile Employees' (The Tax Journal Issue 803 22 August 2005) UK tax practitioners increasingly need a detailed understanding of the implications of different types of UK tax residence (and non-residence) for employee share awards. Whereas my previous article focussed on the NICs issues this article will deal with income tax but not (please note) capital gains tax.
It seems that until fairly recently one could assume that the great majority of employees fell within the 'standard' category of individuals who are 'resident and ordinarily resident'...

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