'Non Dom' Reforms - Impact On Employee Share Plans

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'Non Dom' Reforms - Impact On Employee Share Plans

The provisions of the Finance Bill 2008 will, if enacted,

make significant changes to the way in which employees who are

resident but not ordinarily resident in the UK will be taxed in

the UK. The changes include the introduction of an alternative

basis of charge for tax purposes - the "remittance

basis": This briefing reports on the impact of the changes

in the context of employee share plans.

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