Mark Saunders

IS THERE A 'know-it-all' in your office who winds you up? The type of person who can quote subsection numbers without really trying, who knows what Lord Reid said in each of his judgments, and who always answers the tricky questions by looking at inheritance tax first. If so, the Government has just given you a most fantastic opportunity: section 3, Social Security Contributions (Share Options) Act 2001.