EMI Share Options: The Complete Guide
Autor David Cohenen Limba Engleză Paperback – 30 aug 2013
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Specificații
ISBN-13: 9781780432540
ISBN-10: 1780432542
Pagini: 230
Dimensiuni: 156 x 234 mm
Greutate: 0 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom
ISBN-10: 1780432542
Pagini: 230
Dimensiuni: 156 x 234 mm
Greutate: 0 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom
Notă biografică
David
H
J
Cohen
is
an
employee
incentives
lawyer
based
in
London
and
is
head
of
the
employee
incentives
group
at
Norton
Rose.
He
has
specialised
in
the
field
of
employee
share
ownership
for
more
than
20
years
and
advises
a
diverse
range
of
quoted
and
private
companies
on
all
aspects
of
employee
incentives.David
has
been
chairman
of
the
Share
Plan
Lawyers
Group
(comprising
more
than
200
specialists)
since
he
founded
the
Group
in
1988.
He
is
also
a
member
of
the
Advisory
Group
set
up
by
the
UK
Government
in
March
1999
to
work
with
the
Inland
Revenue
on
the
development
of
new
employee
share
schemes
Cuprins
1
Introduction2
How
a
company
qualifies
for
EMI
and
the
overall
limit3
How
an
individual
qualifies
for
EMI
and
the
individual
participation
limits4
How
an
option
qualifies
as
an
EMI
option5
Tax
treatment
of
EMI
options
(other
than
capital
gains
tax
on
share
sale)6
Disqualifying
events:
what
they
are
and
how
they
compare
with
the
qualifying
conditions7
Capital
gains
tax
on
disposal
of
EMI
shares8
Corporation
tax
relief
for
the
employer9
Company
reorganisations
-
impact
on
EMI
options
of
a
takeover10
Interaction
with
HMRC11
Company
law
and
employment
law
aspectsAppendix
1
HMRC
form
EMI1
(notice
of
EMI
option
grant)
Appendix
2
HMRC
form
EMI40
(EMI
annual
return
for
year
ended
5
April
2013)
Appendix
3
HMRC
form
VAL231
(request
for
a
share
valuation
in
connection
with
EMI)
Appendix
4
Checklist
of
matters
that
must
or
may
be
covered
by
an
EMI
share
option
agreement