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Employee Share Schemes 7th ed (eBook)

Mark Ife

ISBN13: 9781526501219

Published: March 2018

Publisher: Bloomsbury Professional

Country of Publication: UK

Format: eBook (ePub)

Price: Out of print
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9781526501202
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Aimed at tax advisers, legal practitioners, remuneration advisers, HR executives, finance directors and company secretaries, Employee Share Schemes provides a comprehensive review of the key issues and techniques needed to create and operate share plans.

It includes, in particular, guidance on the impact that events such as grants, exercises, takeovers, share capital variations and cessations of employment have on the operation of share schemes.

Includes coverage of:

The final report and recommendations from the Executive Working Group to rebuild trust in executive pay structures in the UK, following consultation with over 360 investors, asset owners and company employees and the Investment Association guidelines which take into account this report;
The EU Market Abuse Regulation following the abolition of the UK Listing Authority Model Code.

Subjects:: Company Law, Employment Law, Taxation, eBooks

Contents:: Chapter 1: Introduction; Chapter 2: Types of Scheme Available; Introduction; Discretionary schemes; Schemes for all employees; Other arrangements; Chapter 3: The ABI/Investment Association and other Institutional Investor Guidelines; Introduction; Current guidelines; Historical development of the ABI Guidelines; Summary of current ABI Guidelines; Chapter 4: Establishment of Schemes; Introduction; Companies Act 2006; Prospectus Rules; Financial Services and Markets Act 2000; Listing Rules; Model Code on directors' dealings in securities; Establishing a scheme or plan; Scheme shares – approved schemes under ITEPA 2003; Valuations of shares; Employee communications; Duration of a scheme; Renewal of schemes; Appendix 4A: Recognised Stock Exchanges; Chapter 5: Discretionary Share Option Schemes; Introduction; Principal differences between CSOP options and 'unapproved' share options; Unapproved share options; CSOP share options; Eligibility criteria in share option schemes; Grant of options; Procedure; Price; Non-transferability of an option; Individual participation limit; Scheme limits; Exercise of options; Exercise by employees; Exercise by former employees; Performance targets; Amendments to CSOPs; Appendix 5A: Discretionary Share Option Scheme Rules; Chapter 6: Enterprise Management Incentives; Introduction; Comparison with CSOP options; Qualifying options; Requirements to be satisfied; Income tax; Capital gains tax; Replacement options on a change of control; Annual returns; HMRC power to require information; Share valuations; Appendix 6A: Enterprise Management Incentive Agreement; Chapter 7: LTIPs: Performance, Deferred, Matching, Restricted and Convertible Shares; Introduction; Performance shares; Deferred shares; Matching shares; Restricted shares; Convertible securities; Accounting for LTIPs; The company's tax position; Trustees' tax position; Other structuring issues; Appendix 7A: Performance Share Awards; Appendix 7B: Deferred Share Awards; Appendix 7C: Matching Shares Awards; Chapter 8: Share Incentive Plans or SIPs – General; Introduction; Types of plan; Appointment, retirement and removal of trustees; Powers and duties of trustees; Group plans; Tax-advantages status of a plan; Eligibility; Types of share that may be used; Income tax on a SIP – general principles; PAYE and NICs; Capital gains tax; Miscellaneous; Operating the plan; Chapter 9: SIPs – Free Shares; Introduction; Maximum annual award; Performance allowances; The holding period for free (and matching) shares; Income tax charge on free (and matching) shares; Corporation tax deductions for free (and matching) shares; Chapter 10: SIPs –; Partnership Shares; Introduction; Partnership share agreements; Tax relief for partnership share money; Tax charges in partnership share monies paid over to the employee; Tax on cancellation payments in respect of partnership share agreement; Partnership shares ceasing to be subject to the plan; Chapter 11: SIPs – Matching Shares; Introduction; General requirements for matching shares; Ratio of matching shares to partnership shares; Income tax, capital gains tax and corporation tax; Appendix 11A: Share Incentive Plan; Chapter 12: Savings-related Share Option Schemes; Introduction; Eligibility criteria; Timing; Procedure; Price; Scaling down; Board resolution to grant options; Option certificate; Employee communications; Non-transferability of options; Savings contract; Scheme limits; Exercise of options; Appendix 12A: Savings-Related Share Option Scheme; Chapter 13: Takeovers, Reconstructions, Demergers and Dividends; Takeovers; Schemes of arrangement; Voluntary winding-up; Demerger; Dividends; Share incentive plans; Special dividends; Scrip dividends; Chapter 14: Variations of Share Capital; Introduction; Listing Rules; Approved schemes; Rights issues; Capitalisation issues; Sub-divisions and consolidations; Reduction of share capital; Other variations of share capital; Chapter 15: Accounting and the Statutory Corporation Tax Deduction; Accounting for share awards; Statutory corporation tax deduction; Chapter 16: EBTs and Using Existing Shares; What is an EBT?; Employees' share schemes linked to an EBT; Financing of EBTs; Establishment of an EBT; Tax aspects; EBTs and share options; Accounting for EBTs; Listing Rules; Disclosure and Transparency Rules; ABI Guidelines; Directors' report and accounts; Model Code; FATCA; Disguised remuneration; Chapter 17: NISAs and Pension Plans; ISAs; Registered pension schemes and SIPPs; Employee share schemes; Chapter 18: Administration and tax returns; Administration; Tax returns; Chapter 19: Internationally Mobile Employees; Introduction; General taxing provisions in the UK; Residence and domicile; Share options; Restricted securities; Domicile and remittance; Tax-advantaged share plans; Social security treatment; Chapter 20: Cross-border Share Plans; Introduction; Extending UK tax-advantaged plans to overseas employees; UK tax-advantaged addenda to overseas schemes; Establishment of schemes for overseas employees; Overseas laws and the making of share offers to overseas employees; Other administrative matters to be taken into account; US employees; Employee benefit trusts; Index