Employment-Related Securities: Sorting the Wheat from the Chaff
My long association with the ITEPA 2003, Pt 7 Employment Related Securities (ERS) legislation leads me to conclude that confusion stalks the land. Or put less dramatically, the rules are often confusing and contain some quite major inherent contradictions. Land of Confusion For example, the CGT definition of ‘market value’ was imported (by ITEPA […]
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