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U.K. Tax Authorities Publish Further Guidance on Share Options (PDF)
KPMGLink to more items from this source
May 26, 2005
5 pages. Excerpt: The comments [in the target document] are restricted to the matters of tax and NIC [national insurance contributions] on unapproved (i.e., not provided for by tax legislation in the United Kingdom which affords favorable tax treatment), 'American-style' share options.

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