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Employee Share Schemes

By: Mark Ife
Media of Employee Share Schemes
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Published: 16-03-2018
Format: Paperback
Edition: 7th
Extent: 472
ISBN: 9781526501202
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £120.00

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About Employee Share Schemes

Employee Share Schemes, Seventh 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.

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. Clear advice on the most common share schemes helps to ensure that plan rules are fully compliant with legislation.

Fully revised to incorporate legislative changes up to and including Finance Act (No. 2) 2017, the seventh edition includes details on:
· the key elements of operating the most common employee share schemes, including Long Term Incentive Plans, share options and the UK's tax-advantaged all-employee share schemes
· dealing with share schemes in the context of a takeover, scheme of arrangement or on a variation of share capital
· PAYE and NIC withholding obligations
· the use of employee benefit trusts in connection with delivering shares to employees
· establishing share schemes for employees in multiple jurisdictions
· dealing with employees who move cross-border
· share scheme reporting obligations, including under the new gender pay gap regulations

Employee Share Schemes is an essential resource for tax advisers, legal practitioners, remuneration advisers, HR executives, finance directors and company secretaries.

Table Of Contents

Table of Contents

1: Introduction
2: Types of Scheme Available
3: Institutional Investor Guidelines
4: Establishment of Schemes
5: Common Features of Tax-advantaged Schemes
Appendix 5A: Recognised Stock Exchanges
6: Long-term Incentive Plans
App 6A: Performance Share Awards
App 6B: Deferred Share Awards
App 6C: Marching Shares Awards
7: Discretionary Share Option Schemes
App 7A: Discretionary Share Option Scheme Rules
8: Enterprise Management Incentives
App 8A: Enterprise Management Incentive Agreement
9: Restricted Shares, Convertible Shares and Other Chargeable Events
10: Pay As You Earn and National Insurance
11: Share Incentive Plans for SIPs – General
12: SIPs – Free Shares
13: SIPs – Partnership Shares
14: SIPs – Matching Shares
App 14A: Share Incentive Plan
15: Savings-related Share Option Schemes
App 15A: Savings-related Share Option Scheme
16: Takeovers, Reconstructions, Demergers and Dividends
17: Variations of Share Capital
18: Accounting and the Statutory Corporation Tax Deduction
19: EBTs and using Existing Shares
20: ISAs and Pension Plans
21: Administration, Tax Returns and other Reporting Obligations
22: Internationally Mobile Employees
23: Cross-border Share Plans

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