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Employee Share Schemes: Equity Reward for Private Companies 2nd ed


ISBN13: 9781912386208
Previous Edition ISBN: 9781912386444
Published: July 2022
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £85.00



Despatched in 2 to 4 days.

The current regime for taxing employee shares can be traced back to FA 2003. The underlying principle is that value "gifted" to an employee is taxed as employment income, while organic growth in the value of securities benefits from capital treatment. That principle is worked out through a series of approved schemes, each with its own advantages and restrictions.

This book examines the different schemes and offers clear and practical guidance for employers considering the implementation of such schemes and for their professional advisers.

New for this edition:

  • FTT discussion of meaning of “securities” and subsequent amended HMRC guidance
  • Court of Session consideration of ITEPA 2003 provisions re “by reason of employment”
  • Court of Appeal consideration of older company reorganisation rules
  • Introduction of health and social care levy
  • Additional commentary and example re equity value
  • Additional commentary and example, and Supreme Court and other case law rulings, re chargeable event exemption for “normal” transactions
  • Court of Session ruling creating doubt over scope of statutory scheme for employment-related securities options
  • Detailed new commentary and examples reflecting change from former entrepreneurs’ relief to business asset disposal relief
  • New chapter added re foreign securities income
  • Five-year time limit for claiming deduction for contributions to employee benefit trusts
  • Report from Office of Tax Simplification commenting on CGT re growth shares
  • New chapter on practicalities of implementing a share scheme
  • Practical point re appointment of corporate trustees
  • Importance of working time declaration for EMI schemes
  • New chapter on employee-ownership trusts

Subjects:
Company Law, Employment Law, Taxation
Contents:
Background and first principles
Legislative background
Valuation
Taxation of employee securities
Acquisition of securities
Post-acquisition changes
Disposal of shares
Foreign securities income
Company considerations
Corporation tax
PAYE, NIC and HSCL
Reporting and accounting
Implementing share schemes
Designing an employee share scheme
What shares to use in the plan
Practical implications
Statutory share schemes
Introduction to the statutory schemes
Enterprise management incentives
Company share option plans
Share incentive plans
Employee share trusts
Employee share schemes and employee trusts
Employee-ownership trusts

Series: Claritax Books

Cryptocurrency and Other Digital Assets: Tax Law and Practice ISBN 9781912386536
To be published September 2022
Claritax Books
£80.00
Taxpayer Safeguards: Rights and Protections for Individuals 2nd ed ISBN 9781912386512
Published February 2022
Claritax Books
£85.00
Tax Appeals: Law and Practice at the FTT 5th ed ISBN 9781912386604
Published February 2022
Claritax Books
£85.00
Discovery Assessments: How to Challenge Them 3rd ed ISBN 9781912386598
Published January 2022
Claritax Books
£85.00
Construction Industry Scheme: Guidance and Commentary 3rd ed ISBN 9781912386451
Published November 2021
Claritax Books
£80.00
Personal Representatives: A Guide for Tax Practitioners 2nd ed ISBN 9781912386413
Published August 2021
Claritax Books
£85.00
Schedule 36 Notices - HMRC information requests ISBN 9781912386499
Published July 2021
Claritax Books
£85.00
Capital Allowances 2021-22 ISBN 9781912386376
Published May 2021
Claritax Books
Out of print
Inheritance Tax: Lifetime Transfers and the Death Estate ISBN 9781912386345
Published October 2020
Claritax Books
Out of print
Pension Tax Guide 2020-21 ISBN 9781912386369
Published August 2020
Claritax Books
Out of print
Financial Planning with Trusts 2020-21 ISBN 9781912386338
Published August 2020
Claritax Books
Out of print
Out of print
Furnished Holiday Lettings: A Tax Guide 4th ed ISBN 9781912386222
Published June 2020
Claritax Books
£70.00
Taxation of Partnerships ISBN 9781912386314
Published June 2020
Claritax Books
£85.00
Main Residence Relief 3rd ed ISBN 9781912386239
Published April 2020
Claritax Books
£80.00
Living and Working Abroad ISBN 9781912386260
Published February 2020
Claritax Books
£50.00
Property Investment: A Tax Guide ISBN 9781908545749
Published October 2019
Claritax Books
Out of print
Tax Appeals: Law and Practice at the FTT 4th ed ISBN 9781908545879
Published June 2019
Claritax Books
Out of print
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Out of print
£80.00
Out of print
Personal Representatives: A Guide for Tax Practitioners ISBN 9781912386116
Published March 2019
Claritax Books
Out of print
Stamp Duty Land Tax: A Practical Guide 6th ed ISBN 9781912386178
Published March 2019
Claritax Books
Out of print
Discovery Assessments: How to Challenge Them 2nd ed ISBN 9781912386161
Published February 2019
Claritax Books
Out of print
Managing Risk: A Guide for Accountants and Tax Advisers ISBN 9781912386130
Published February 2019
Claritax Books
Out of print
Employment Status: A Tax Guide 4th ed ISBN 9781912386024
Published January 2019
Claritax Books
£85.00
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
£85.00
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Enterprise Investment Scheme and Other Venture Capital Reliefs ISBN 9781912386048
Published May 2018
Claritax Books
£70.00
VAT Registration: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
£60.00
Construction Industry Scheme: Guidance and Commentary 2nd ed ISBN 9781908545954
Published November 2017
Claritax Books
Out of print
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Out of print
Residence: The Definition in Practice 3rd ed ISBN 9781908545817
Published January 2016
Claritax Books
Out of print
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print