Sara Cohen

Correspondence from readers on topical subjects.

Buybacks revisited

The Office of Tax Simplification’s proposals for pruning unapproved share schemes

Private equity industry can breathe a sigh of relief in the light of a recent HMRC statement on ratchet arrangements, says SARA COHEN.

International Employment

The OECD Solution

SARA COHEN reviews recent OECD proposals for the tax treatment of stock options for internationally mobile employees.