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Employee Share Schemes: Equity Reward for Private Companies 3rd Edition

Employee Share Schemes: Equity Reward for Private Companies 3rd Edition

Employee Share Schemes: Equity Reward for Private Companies 3rd Edition

Author: Thomas Dalby
Publisher: Claritax Books
ISBN: 9781912386956

Previous Edition ISBN: 9781912386208
Published In: April 2024
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

$155.61

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Description
Contents

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The current regime for taxing employee shares can be traced back to FA 2003. The underlying principle is that value “gifted” to an employee is taxed as employment income, while organic growth in the value of securities benefits from capital treatment. That principle is worked out through a series of approved schemes, each with its own advantages and restrictions.

This book examines the different schemes and offers clear and practical guidance for employers considering the implementation of such schemes and for their professional advisers.

New for this edition:

Supreme Court decision in Vermilion Holdings re deeming provisions
New section on valuing leveraged equity
New section on DOTAS considerations in relation to share schemes
Reduced CGT annual exemption
Additional commentary on all-employee schemes
Additional detail re advance assurance applications
Amended EMI scheme requirements for options granted from 6 April 2023
Changing time limit re notifying EMI options from 6 April 2024
Additional commentary on new HMRC guidance re discretion in EMI schemes, following Eurocopy and Reed cases
New legislation re eligible CSOP share types, from 6 April 2023
Expanded commentary re documentation requirements for CSOP options
New chapter added re Save As You Earn schemes, covering eligibility, establishing the scheme, employee tax treatment, company tax treatment, transactions, leavers, amending options, and reporting
New section on DOTAS considerations in relation to employment income provided through third parties (disguised remuneration rules)

Background and first principles

Taxation of employee securities

Company considerations

Implementing share schemes

Statutory share schemes

Employee share trusts

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