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Vol 23 No 5 May/June 2018

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ICSA Employee Share Schemes Handbook 2nd ed

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ISBN13: 9781860722899
ISBN: 186072289X
Previous Edition ISBN: 1860720978
Published: July 2005
Publisher: ICSA Publishing Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print

Employee share ownership is a subject that cannot be ignored by business leaders and commentators. The expectations of employees for financial involvement in the businesses for which they work will continue to make employee share ownership a priority for competitive companies if high quality employees are to be recruited and retained, motivated and incentivised.

The ICSA Employee Share Schemes Handbook provides detailed and accurate information and guidance on implementing employee share ownership schemes.

Comprehensive coverage is provided on the range of schemes available, highlighting the differences between each and their suitability to particular sets of circumstances. This new edition offers:-

  • a full update on the establishment and operation of the range of employee share scheme arrangements together with an update on the continuing role of employee share trusts

  • detailed guidance on the changes in the statutory and regulatory infrastructure, such as those introduced by the Finance Act 2003

  • new chapters on areas such as the European Prospectus Directive,Treasury shares and Transfer pricing.

Written in a clear, practical style, this book is an invaluable resource for those who need to gain an insight into the subject of share ownership and its potential for business.

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Company Law, Employment Law
Section One: Employee Share Scheme Arrangements
The Purpose of Employee Share Schemes
The Concept of Tax Approval
The Business Case for Employee Share Schemes
The Empirical Case for Employee Share Schemes
Approved Profit-Sharing Employee Share Scheme
Approved Savings-Related Share Option Scheme
Approved Executive/Company Share Option Scheme
Unapproved Share Option Scheme
Phantom Share Option Scheme
Long-Term Incentive Plan
Share Incentive Plan
Enterprise Management Incentives
Employee Share Schemes in the U.S.A.
Employee Share Schemes: Case Studies
Section Two: Employee Share Trusts
Developing Employee Share Trust
Employer’s Responsibilities in Operating Employee Share Trusts
Checklist for an Employee Share Trust
Section Three: The Statutory and Regulatory Environment
The Employer’s Statutory Framework
The Annual Report Disclosure Requirements
The Institutional Investor Guidelines
The Accounting Rules
Transfer Pricing and Recharge Arrangements
Treasury Shares
The European Prospectus Directive
Corporation Tax Relief, including Deferred Tax Credits
Capital Gains Tax Implications for Employee Share Schemes
Finance Act 2003 Changes to the PAYE and NIC Rules
Finance Act 2003 Changes to the Tax-Approved Schemes
Restricted and Convertible Securities
Anti-avoidance provisions on differential share values
Post acquisition benefits from securities
Overseas Implications for Employee Share Schemes