Capital Gains Tax Treatment For Management/Employee Shares

Mondaq Business Briefing › United Kingdom Law Articles in English (2007)

Author: Mr Nicholas Stretch

Author position: CMS Cameron McKenna LLP

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Capital Gains Tax Treatment For Management/Employee Shares

The Pre-Budget Report

announced that with effect from 6 April 2008, capital gains tax for individuals

will be payable at a flat rate of 18%. Reductions in the effective rate of tax

caused by taper relief and indexation allowance will cease to apply.

This Law-Now looks at the

implications of this change for private equity managers and deals, and for

employee share schemes generally, although it is i...

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