David Pett is a barrister at Temple Tax Chambers and author of Disguised Remuneration and the Loan Charge (Claritax Books). Whilst he advises on all direct taxes, David is best known for his advice on the income tax, PAYE, NICs and CGT aspects of employees’ and directors’ remuneration, incentives and all aspects of employment-related securities and employee share plans. Email: david.pett@templetax.com.
