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.