While downhill skiing isn't without exercise value, it often leaves endurance athletes wanting.

WSJ: Ski Mountaineering: Now They're Racing Up the Hill

The UK decided not to impose such a threshold after a consultation exercise highlighted the value of offering the relief to the fast-growing smart device video games market.

BBC: UK games industry faces EU tax break investigation

That's because options are taxed as earnings when they're exercised, based on the difference between the exercise price and the value of the stock.

WSJ: As Tax Hikes Loomed, Some CEOs Sold Company Stock