Employee Share Schemes

Mark Ife, Colin E. Chamberlain (Autoren)

Buch | Softcover

422 Seiten

2014 | 6th Revised edition
Bloomsbury Professional (Verlag)
978-1-78043-231-1 (ISBN)

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Employee Share Schemes, Sixth 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. Adaptable resources to suit your needs With a detailed review of the key issues and techniques involved in establishing and operating share plans, this practical guide includes worked examples to illustrate complex calculations and a useful series of precedents and forms to help with contract construction. Clear advice on the most common share schemes helps to ensure that plan rules are fully compliant with legislation. Substantial change: explained and analysed With over 100 pages on employee share schemes in Finance Act 2014, it has never been more important for you to understand legislative changes and the consequences for your clients.
This updated sixth edition features new commentary on: * Significant changes to the previously 'approved' share plans following a review by the Office of Tax Simplification * The self-certification process for tax-advantaged share plans * New limits for participation in SAYE and SIP (effective April 2014) * Disguised remuneration and operating within the new restrictions on directors' remuneration * New rules regarding the taxation of internationally mobile employees (effective April 2015) Who should buy this book? Employee Share Schemes provides guidance on the impact that events such as grants, exercises, takeovers, share capital variations and cessations of employment have on the operation of share plans. As such, it is an essential resource for tax advisers, legal practitioners, remuneration advisers, HR executives, finance directors and company secretaries. Previous print edition ISBN: 9781845922634

Mark Ife is a partner at Herbert Smith.

Contents Chapter 1 Introduction Chapter 2 Types of Scheme Available Chapter 3 The ABI/IMA and Other Institutional Investor Guidelines Chapter 4 Establishment of Schemes Appendix 4A Recognised Stock Exchanges Chapter 5 Discretionary Share Option Schemes Appendix 5A Discretionary Share Option Scheme Rules Chapter 6 Enterprise Management Incentives Appendix 6A Enterprise Management Incentive Agreement Chapter 7 LTIPs: Performance, Deferred, Matching, Restricted and Convertible Shares Appendix 7A Performance Share Awards Appendix 7B Deferred Share Awards Appendix 7C Matching Shares Awards Chapter 8 Share Incentive Plans or SIPs - General Chapter 9 SIPs - Free Shares Chapter 10 SIPs - Partnership Shares Chapter 11 SIPs - Matching Shares Appendix 11A Share Incentive Plan Chapter 12 Savings-Related Share Option Schemes Appendix 12A Savings-Related Share Option Scheme Chapter 13 Takeovers, Reconstructions, Demergers and Dividends Chapter 14 Variations of Share Capital Chapter 15 Accounting and the Statutory Corporation Tax Deduction Chapter 16 EBTs and Using Existing Shares Chapter 17 NISAs and Pension Plans Chapter 18 Administration and Tax Returns Chapter 19 Internationally Mobile Employees Chapter 20 Cross-border Share Plans Index

Erscheint lt. Verlag	31.10.2014
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	781 g
Themenwelt	Recht / Steuern ► Arbeits- / Sozialrecht ► Arbeitsrecht
Themenwelt	Recht / Steuern ► EU / Internationales Recht
ISBN-10	1-78043-231-3 / 1780432313
ISBN-13	978-1-78043-231-1 / 9781780432311
Zustand	Neuware