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Employee Share Schemes

Autor Mark Ife
en Limba Engleză Paperback – 24 ian 2024
Employee Share Schemes 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.Employees' share schemes remain one of the most popular forms of rewarding and incentivising a company's employees. The Government continues to believe that productivity will be increased by encouraging employee participation, which is evidenced by its commitment to public sector 'mutualisations' and, in the private sector, through such increased participation in employee share plans.With a detailed review of the key issues and techniques involved in establishing and operating share schemes, this practical guide includes worked examples to illustrate complex calculations and a useful series of precedents to assist with implementing and understanding the operation of each scheme.The clear advice given on the most common share schemes will help to ensure that plan rules are fully compliant with legislation.The ninth edition has been updated in line with the following developments: - Revisions to reflect UK legislation following BREXIT (Market Abuse Regulation, Prospectus Regulation etc) - Updates to the Company Share Option Plan to increase participation limits and to remove requirements in relation to types of share which can be used (and update precedent rules) - Finance (No 2) Bill 2023 - Updates to EMI legislation to remove requirements in relation to summary of restrictions in grant documentation and need for employee working time declaration - Finance (No 2) Bill 2023 - Changes to annual reporting obligations - New guidance from the Investment Association and other institutional investor 2023 guidance - HMRC updated guidance on discretions within EMI options - SAYE bonus rate changes (expected) - CGT allowance, income tax rates, dividend tax rates and NIC rates changes
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Specificații

ISBN-13: 9781526528544
ISBN-10: 1526528541
Pagini: 472
Dimensiuni: 156 x 234 x 30 mm
Greutate: 0.68 kg
Ediția:9
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom

Caracteristici

Includes guidance on the impact that events such as grants, exercises, takeovers, share capital variations and cessations of employment have on the operation of employee share schemes

Cuprins

Chapter 1: IntroductionChapter 2: Types of Scheme AvailableChapter 3: Institutional Investor Guidelines and the Corporate Governance Code Chapter 4: Establishment and Operation of Schemes Chapter 5: Common Features of Tax-advantaged SchemesAppendix 5A: Recognised Stock ExchangesChapter 6: Long-term Incentive PlansAppendix 6A: Performance Share AwardsAppendix 6B: Deferred Share AwardsAppendix 6C: Matching Shares AwardsChapter 7: Discretionary Share Option SchemesAppendix 7A: Discretionary Share Option Scheme RulesChapter 8: Enterprise Management IncentivesAppendix 8A: Enterprise Management Incentive Agreement Chapter 9: Restricted Shares, Convertible Shares and Other Chargeable Events Chapter 10: Pay As You Earn and National InsuranceChapter 11: Share Incentive Plans for SIPs - GeneralChapter 12: SIPs - Free Shares Chapter 13: SIPs - Partnership SharesChapter 14: SIPs - Matching Shares Appendix 14A: Share Incentive PlanChapter 15: Savings-related Share Option SchemesAppendix 15A: Savings-related Share Option SchemeChapter 16: Takeovers, Reconstructions, Demergers and Dividends Chapter 17: Variations of Share Capital Chapter 18: Accounting and the Statutory Corporation Tax DeductionChapter 19: EBTs and using Existing SharesChapter 20: ISAs and Pension PlansChapter 21: Administration, Tax Returns and other Reporting ObligationsChapter 22: Internationally Mobile EmployeesChapter 23: Cross-Border Share Plans

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