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Employee Share Schemes Handbook

David Pett, Leslie Moss (Autoren)

Buch | Hardcover

482 Seiten

1994 | 2nd Revised edition
Sweet & Maxwell (Verlag)
978-0-7520-0034-3 (ISBN)

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All forms of share schemes and ESOPs available to UK employees are provided in this highly practical handbook. Readers are guided through the tax and commercial implications of each of the conventional share purchase profit-sharing, restricted share and share option schemes and ESOPs.

In-depth, comprehensive coverage of all forms of share schemes and ESOPs available to UK employees is provided in this highly practical handbook. Readers are guided through the tax and commercial implications of each of the conventional share purchase profit-sharing, restricted share and share option schemes and ESOPs as well as the processes involved in choosing, setting up and administering schemes. This book fully reflects current developments in this area. It contains chapters dealing with alternative cash-based schemes, such as profit-related schemes and employee buy-outs. Special consideration is given to the particular needs of unquoted companies and the additional rules and regulations which apply to fully-listed and USM companies. Full coverage is also given to ESOPs and the tax treatment of employees' trusts, including "qualifying Employee Share Ownership Trusts". The book covers the Finance Act 1994, new ABI guidelines, rule changes to statutory ESOPs and changes to tax rates.

Why do companies introduce employee share schemes?; Issues to consider; The available choices; Company law considerations; Financial Services Act implications; Particular considerations for unlisted companies; Additional requirements for listed companies; Acquisition and disposal of shares by employees - general tax rules; Share purchase agreements; Share option schemes - general; Savings-related share option schemes; Share option schemes: takeovers; Approved profit-sharing schemes; Inland Revenue approved schemes: general requirements; Profit-related pay; ESOPs; Disclosure and reporting requirements; International considerations.

Zusatzinfo	d.
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	805 g
Themenwelt	Recht / Steuern ► Arbeits- / Sozialrecht ► Arbeitsrecht
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Volkswirtschaftslehre ► Makroökonomie
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	0-7520-0034-9 / 0752000349
ISBN-13	978-0-7520-0034-3 / 9780752000343
Zustand	Neuware