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n Tax Breaks Newsletter - New legislation makes share incentives far less favourable : share incentive schemes

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Abstract

Extracted from text ... 4 February 2006 Moneyweb's TAX BREAKS THIS article is the second and final in a series that aims to highlight the increased tax complexities and current trends in the design of share incentive schemes. AS MENTIONED in my previous article, share incentives (excluding broad-based plans) are, with effect from 26 October 2004, subject to new legislation that is far less favourable for taxpayers. These provisions are housed in SHARE INCENTIVE SCHEMES New legislation makes share incentives far less favourable By BRIGITTE KEIRBY-SMITH a new section 8C and aim to address the perceived weaknesses in the existing section 8A which, ..

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/content/montb/2006/241/EJC78234
2006-02-01
2016-12-05
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