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United Kingdom: Proposed Amendment to Corporate Tax Deductibility Provisions for Enterprise Management Incentive Options, April 2006 - İngiltere
Since 2003, UK legislation allows a statutory corporate tax deduction for shares acquired by employees under equity plans. The deduction is taken at the time a stock option is exercised or a share award vests and is equal to the ‘spread’ (i.e. the excess of the market value of the shares on exercise/vesting over the consideration paid by the employee). The deduction is available automatically provided certain conditions are met and may be claimed even if an employee does not actually incur an income tax charge.
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Page Last Updated: May 10, 2006
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Source: Deloitte Touche Tohmatsu (English)
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