Employee Reward Structures

This book covers the broad spectrum of UK employee reward structures, from the tax-efficient structuring of a termination payment to the complex anti-avoidance rules aimed at share-based remuneration. The book provides guidance on the more common salary and benefit arrangements, as well as dealing with areas where unexpected tax charges can arise, particularly in the field of share options and other equity incentives. This second edition has been updated to reflect developments in the last year, such as the introduction of new rules in the field of employment-related securities to counter income tax and NICs avoidance, and a whole new pensions tax regime. Checklists, flowcharts, and a comprehensive glossary make this an invaluable aid for any practitioner. The book is also available in CD-ROM format, which provides easy-to use access to the relevant section of the text in which any defined term appears.