Saunders: New Uncertainty For Contractual Employee Incentive Arrangements

December 3, 2025

Cleary Gottlieb partner Rob Sharpe and associate Peter North co-authored the article, “Saunders: New Uncertainty For Contractual Employee Incentive Arrangements” published in Tax Journal.

Rob and Peter examine a recent Upper Tribunal ruling on the taxation of stock appreciation rights – a decision that introduces fresh uncertainty for arrangements falling outside ITEPA 2003 Part 7.

Read the article (subscription required).