Employee Reward Structures

Employee Reward Structures is a comprehensive guide to taxation of employment packages, from recruitment to termination of employment, including share ownership schemes and options, and pensions.

The new book has been updated for Finance Act 2011. It contains an analysis of how common employee reward structures are impacted by the new "disguised remuneration" legislation and pensions tax changes.

It covers the broad spectrum of employee reward structures, from the tax-efficient structuring of a termination payment to the complex anti-avoidance rules aimed at share-based remuneration. It 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.

The law in many of the areas covered by the book is in a state of almost constant change, and the fourth edition of the book has been updated to reflect developments in the last year, such as the revision of capital gains tax taper relief.

Checklists, flowcharts and a comprehensive glossary make this an invaluable aid for any practitioner.