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Tolley's Guide to Employee Share Schemes 2nd ed

David Craddock

ISBN13: 9780754553649
Previous Edition ISBN: 9780754537663
Published: December 2016
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print





With Tolley's Guide to Employee Share Schemes you can be sure you're giving the best, up-to-date guidance on implementing employee share schemes which will save money for your client.

The new edition of this title evaluates the range of employee share schemes available, looking at their processes, the statutory and regulatory requirements, HMRC's interpretation of share scheme issues and most importantly the tax benefits associated with the various schemes. You can rely on the detailed and expert guidance contained in this title to ensure you choose the most effective and tax efficient employee share scheme.

This indispensable guide is written in a clear, practical style and includes worked examples and case studies throughout.

Subjects:
Company Law, Employment Law, Taxation
Contents:
Section One:
Why Employee Share Schemes?
1. The Purpose of Employee Share Schemes
2. The Concept of a Tax-Advantaged Scheme
3. The Business Case for Employee Share Schemes
4. The Empirical Evidence for Employee Share Schemes (Expanded Version)
5. UK Government Consultation Since 2010
6. Employee Share Scheme Case Studies (Expanded Version)

Section Two:
Current Issues in Employee Share Schemes
7. The Process of Scheme Design
8. Underwater Options and Share Price Volatility
9. Coping with a Downturn in the Share Price
10. Progressive Communication Strategies (Possible Exclusion)

Section Three:
The Government-Tax-Advantaged Schemes
11. The Tax-Advantaged Savings-Related Share Option Scheme
12. The Tax-Advantaged Executive/Company Share Option Scheme
13. The Tax Advantaged Share Incentive Plan
14. The Enterprise Management Incentives Scheme
15. The Shares for Rights Scheme
16. The Employee Share Ownership Trust
17. The Review of Finance Acts from 2003 to 2015 for Key Statutory Changes

Section Four:
The Traditional Tax-Unapproved Arrangements
18. The non-tax advantaged Share Option Scheme
19. The Phantom Share Option Scheme
20. The Long-Term Incentive Plan (Expanded Version)
21. Joint Share Ownership Plan
22. Share Purchase Scheme: The South Africa Model
23. Case Law Review Since 2010

Section Five:
Employee Share Trusts
24. The Origins of the Employee Share Trust
25. The Operation of the Employee Share Trust
26. The Employer’s Responsibilities in Operating Employee Share Trusts
27. The Checklist for an Employee Share Trust
28. The Employee Share Trust for Management Buy-Outs (Full Update)
29. The Tax Issues for Employee Share Trusts established by Close Companies
30. The Diagrammatical Representation of Key Trust Principles
31. The Disguised Remuneration Rules

Section Six:
The Statutory and Regulatory Framework
32. Securities Law (Full Update)
33. Financial Services Law (Full Update)
34. Model Code and Insider Dealing (Full Update)
35. Employment Law
36. Age Discrimination and the Equality Act 2010 (Full Update)
37. Share Schemes for Non-Employees
38. Enterprise Investment Scheme
39. Annual Report Disclosure Requirements (Full Update)
40. Directors Remuneration Reporting Rules
41. Institutional Investor Guidelines including Historical Development to IA
42. The European Prospective Directive
43. The Accounting Rules (Full Update)
44. Treasury Shares (Full Update)
45. Transfer Pricing and Recharge Arrangements (Full Update)
46. Transactions in Securities

Section Seven: Mainline Tax Provisions
47. Pay As You Earn and National Insurance Contributions
48. Corporation Tax Relief, including Deferred Tax Credits
49. Capital Gains Tax Implications for Employee Share Schemes
50. Specific Study of Entrepreneurs Relief
51. Purchase of Own Shares
52. Concerns for Close Companies including Loans to Participators
53. Substantial Shareholder Relief
54. Share Valuation for Employee Share Scheme Purposes

Section Eight:
The Interpretation of Part 7, ITEPA 2003
55. The Development of the Tax Legislation
56. Employment-Related Securities: Finance Act 2003 (Full Update)
57. Restricted Securities: Chapter 2 (Full Update)
58. Convertible Securities: Chapter 3
59. Securities with Artificially Depressed Market Value: Chapter 3A
60. Securities with Artificially Enhanced Market Value: Chapter 3B
61. Securities Acquired for less than Market Value and Notional Loans: Chapter 3C
62. Securities Disposed of for more than Market Value: Chapter 3D
63. Post-Acquisition Benefits from Securities: Chapter 4
64. Alphabet Shares
65. Shares in Research Institution Spin-Out Companies: Chapter 4A
66. Earn-Outs (Full Update)
67. Convertible Securities: Chapter 3
68. Share Loan Schemes
69. Subsidiary Company Share Schemes
70. Growth Shares (Full Update)
71. Flowering Shares
72. Ratchet Arrangements
73. Tracker Shares
74. The Reporting of Employment-Related Securities

Section Nine:
The Overseas Implications
75. Overseas Scheme Arrangements for Overseas Employees
76. Overseas Implications for U.K.-Interfacing Employees
77. Internationally Mobile Employees
78. Tax-Advantaged Employee Share Schemes in the U.S.A.
79. Silicon Valley Type Share Ownership
80. Overview of World Share Scheme Developments

Appendices
Appendix 1: Enterprise Management Incentives
Appendix 2: Restricted Securities Joint Elections
Appendix 3: British Venture Capital Association Memorandum of Understanding