Employee Share Schemes 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.
Employees' share schemes remain one of the most popular forms of rewarding and incentivising a company's employees. The Government continues to believe that productivity will be increased by encouraging employee participation, which is evidenced by its commitment to public sector 'mutualisations' and, in the private sector, through such increased participation in employee share plans.
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.
The clear advice given on the most common share schemes will help to ensure that plan rules are fully compliant with legislation.
The ninth edition has been updated in line with the following developments:
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