Section 431 Election – more than just a piece of paper?

Section 431 Election – more than just a piece of paper?

Cassandra Graham, Tax Manager at Bates Weston explains the relevance of a section 431 election when an individual acquires employment related shares. “The signing of a section 431 election tends to be a standard part of the legal process when an individual...

S431 elections

Issuing shares to employees – don’t forget s431 elections Employment related securities is probably one of the most tortuous areas of tax legislation. Contained in ITEPA 2003 it should be considered each and every time shares are issued or value shifts into...