Shareholders Options Treated As Income By Court Of Appeal On Divorce
Until now, share option schemes have been regarded as capital assets to be divided between a couple on divorce or dissolution of civil partnership, particularly after a long relationship. However, a recent Court of Appeal decision on a dissolution of civil partnership treated shareholders options as part of the spouse's income stream to which the top rate of income tax applied. In future, an approach may develop of building in variations upwards and downwards of maintenance awards to the non-earning spouse, depending on whether or not the bonus is paid at the end of a...
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