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Vol 21 No 10 Oct/Nov 2016

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Taxation of Share Awards


ISBN13: 9780956019523
Published: July 2013
Publisher: Ltax Publishing
Country of Publication: UK
Format: Paperback
Price: £50.00



Despatched in 6 to 8 days.

This book provides a detailed commentary on different types of employee share schemes available including guidance on implementation and post implementation of each type of share scheme. Worked examples are included throughout and provide quick answers to any share option scheme-related questions which you may have from time to time. All recent changes and developments are included.

Some areas covered by the book include:

  • Various employee share option schemes (HMRC approved share schemes and unapproved share schemes)
  • 'Underwater Options'
  • Impact on employee mobility
  • Commentary on UK employees awarded with USA share option schemes and UK taxation treatment of foreign-approved share schemes
  • Impact of 'disguised remuneration' legislation
  • Changes to the participation limits on EMI
  • Stamp duty changes
  • HMRC interpretation of the employment-related securities legislation
  • Interaction between the new entrepreneurs' relief and share schemes
This book is an invaluable tool which will help practitioners - and anyone who may be involved in granting or receiving shares, or who has to advise on share schemes - to gain practical and detailed insights into share option schemes and the advantages of using share options to reward employees. It will save you time and you can work with confidence.

Essential reading for:


  • Tax Practitioners
  • Accountants
  • Company/Chartered Secretaries
  • Employment Lawyers
  • Employee Benefit Managers
  • Share Scheme Trust Practitioners
  • Share Scheme Administrators
  • Payroll & HR Executives
  • Company Directors
  • Finance Directors
  • Students

Subjects:
Taxation