This new edition outlines the different types of schemes available and provides detailed practical advice to company directors, company secretaries, tax advisors, accountants and lawyers with essential information.
Contains practical and compliance advice on employment law, accounting issues and tax
Answers are provided to frequently asked questions and key diary dates on deadlines and penalties
Includes health checks, checklists, worked examples and formulae
Covers HMRC approved and unapproved schemes
Examines restricted share schemes, partly-paid shares, the benefits that private companies can derive and the implications of share schemes during recession