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Global Stock Plans : Article

Jun 01,2014 | Deloitte Tax

Taxation of Restricted Shares for Internationally Mobile Employees

The UK 2014 Finance Bill has proposed significant amendments to the taxation of share awards for internationally mobile employees. Subject to enactment of the Finance Bill, the new rules will apply to all share vestings and option exercises occurring on or after 6 April 2015 (irrespective of the date on which the award was granted).

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