Philip Reeves

The problems and pitfalls related to enterprise management incentives are examined by PHILIP REEVES.

PHILIP REEVES discusses the potential problem areas of the corporation tax relief for employee shares in FA 2003, Sch 23.

A VALUABLE RELIEF for companies which provide shares for employees was introduced by FA 2003, Sch 23 and this article examines the background to that schedule and also explores the conditions that have to be satisfied in order to claim the relief.