Publisher's Synopsis
Employee Share Schemes, Sixth Edition provides a comprehensive examination of the taxation, legal and compliance issues concerning the acquisition of shares by employees in their employer company, whether public or private.
Adaptable resources to suit your needs
With a detailed review of the key issues and techniques involved in establishing and operating share plans, this practical guide includes worked examples to illustrate complex calculations and a useful series of precedents and forms to help with contract construction. Clear advice on the most common share schemes helps to ensure that plan rules are fully compliant with legislation.
Substantial change: explained and analysed
With over 100 pages on employee share schemes in Finance Act 2014, it has never been more important for you to understand legislative changes and the consequences for your clients. This updated sixth edition features new commentary on:
· Significant changes to the previously 'approved' share plans following a review by the Office of Tax Simplification
· The self-certification process for tax-advantaged share plans
· New limits for participation in SAYE and SIP (effective April 2014)
· Disguised remuneration and operating within the new restrictions on directors' remuneration
· New rules regarding the taxation of internationally mobile employees (effective April 2015)
Who should buy this book?
Employee Share Schemes provides guidance on the impact that events such as grants, exercises, takeovers, share capital variations and cessations of employment have on the operation of share plans. As such, it is an essential resource for tax advisers, legal practitioners, remuneration advisers, HR executives, finance directors and company secretaries.
Previous print edition ISBN: 9781845922634
