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Tolley's Guide to Employee Share Schemes, 2nd Edition

Tolley's Guide to Employee Share Schemes, 2nd Edition

Author: David Craddock
Publisher: Tolley
ISBN: 9780754553649
Published In: December 2016
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

With Tolley's Guide to Employee Share Schemes you can be sure you're giving the best, up-to-date guidance on implementing employee share schemes which will save money for your client.

The new edition of this title evaluates the range of employee share schemes available, looking at their processes, the statutory and regulatory requirements, HMRC's interpretation of share scheme issues and most importantly the tax benefits associated with the various schemes. You can rely on the detailed and expert guidance contained in this title to ensure you choose the most effective and tax efficient employee share scheme.

This indispensable guide is written in a clear, practical style and includes worked examples and case studies throughout.
Section One:
Why Employee Share Schemes?
1. The Purpose of Employee Share Schemes
2. The Concept of Tax Approval
3. The Business Case for Employee Share Schemes
4. The Empirical Evidence for Employee Share Schemes
5. Employee Share Scheme Case Studies

Section Two:
Topical Subjects for Debate and Discussion
6. The Process of Scheme Design
7. Underwater Options and Share Price Volatility
8. Coping with a Downturn in the Share Price
9. Progressive Communication Strategies

Section Three:
The Government-Tax-Sponsored Schemes
10. The Tax-Approved Savings-Related Share Option Scheme
11. The Tax-Approved Executive/Company Share Option Scheme
12. The Tax Approved Share Incentive Plan
13. Enterprise Management Incentives
14. The Finance Act 2003 Changes to the Tax Approved Schemes

Section Four:
The Traditional Tax-Unapproved Arrangements
15. The Tax-Unapproved Share Option Scheme
16. The Phantom Share Option Scheme
17. The Long-Term Incentive Plan

Section Five:
Employee Share Trusts
18. The Origins of the Employee Share Trust
19. The Operation of the Employee Share Trust
20. The Employer’s Responsibilities in Operating Employee Share Schemes
21. The Checklist for an Employee Share Trust
22. The Employee Share Trust for Management Buy-Outs
23. The Tax Issues for Employee Share Trusts established by Close Companies

Section Six:
The Statutory and Regulatory Framework
24. The Employer’s Statutory Framework
25. Annual Report Disclosure Requirements
26. Institutional Investor Guidelines
27. The European Prospective Directive
28. The Accounting Rules
29. Treasury Shares
30. Transfer Pricing and Recharge Arrangements

Section Seven: Mainline Tax Provisions
31. Pay As You Earn and National Insurance Contributions
32. Corporation Tax Relief, including Deferred Tax Credits
33. Capital Gains Tax Implications for Employee Share Schemes

Section Eight:
The Interpretation of Part 7, ITEPA 2003
34. The Development of the Tax Legislation
35. Employment-Related Securities: Finance Act 2003
36. Restricted Securities: Chapter 2
37. Convertible Securities: Chapter 3
38. Securities with Artificially Depressed Market Value: Chapter 3A
39. Securities with Artificially Enhanced Market Value: Chapter 3B
40. Securities Acquired for less than Market Value and Notional Loans: Chapter 3C
41. Securities Disposed of for more than Market Value: Chapter 3D
42. Post-Acquisition Benefits from Securities: Chapter 4
43. Alphabet Shares
44. Shares in Research Institution Spin-Out Companies: Chapter 4A
45. Earn-Outs
46. Share Loan Schemes
47. Subsidiary Company Share Schemes
48. Growth Shares
49. Flowering Shares
50. Ratchet Arrangements
51. The Reporting of Employment-Related Securities

Section Nine:
The Overseas Implications
51. Overseas Scheme Arrangements
52. Overseas Implications of Part 7, Finance Act 2003
53. Employee Share Schemes in the U.S.A.

Appendices
David Craddock is an independent consultant specialising in employee share ownership and reward management. Following a successful corporate career in which he established numerous employee share schemes worldwide, he founded his own consultancy services company, David Craddock Consultancy Services, where he has developed a varied clientele ranging from major public limited companies to small-medium sized private concerns. David is a member of The Federation of Tax Advisors and The Institute of Directors and is a regular and well known speaker at conferences and seminars.