LETTER : Looking for better options to encourage employees

Philip Goldenberg
Sunday 23 July 1995 23:02 BST
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From Mr Philip Goldenberg

Sir: Employee X is granted options over shares worth pounds 15,000 under a savings-related share option scheme. Any gain will continue to be dealt with under the capital gains tax regime, with a consequential annual exemption of pounds 6,000.

Employee Y is granted identical options under a discretionary ("executive") share option scheme. He or she will now suffer income tax on any gain, with no exemption.

Surely, it is not beyond the wit of HM Government to permit any employee to enjoy the capital gains tax regime in respect of options granted over up to pounds 15,000-worth of shares in any five year period?

Yours faithfully,

Philip Goldenberg

Woking, Surrey

21 July

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