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New Arrival Employee Share Schemes, 8th Edition

Employee Share Schemes, 8th Edition

  • 作者:
  • 出版商: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526528544
  • 出版时间 February 2024
  • 规格: Paperback , 395 pages
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,729.00

¥1,677.13 Save ¥51.87 (3%)

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  • 描述 
  • 大纲 
  • 作者 
  • 详细

    Employee Share Schemes provides a comprehensive examination of the taxation, legal and compliance issues concerning the acquisition of shares by employees in their employer company, whether public or private.

    Employees' share schemes remain one of the most popular forms of rewarding and incentivising a company's employees. The Government continues to believe that productivity will be increased by encouraging employee participation, which is evidenced by its commitment to public sector 'mutualisations' and, in the private sector, through such increased participation in employee share plans.

    With a detailed review of the key issues and techniques involved in establishing and operating share schemes, this practical guide includes worked examples to illustrate complex calculations and a useful series of precedents to assist with implementing and understanding the operation of each scheme.

    The clear advice given on the most common share schemes will help to ensure that plan rules are fully compliant with legislation.

    The ninth edition has been updated in line with the following developments:

    • Revisions to reflect UK legislation following BREXIT (Market Abuse Regulation, Prospectus Regulation etc)
    • Updates to the Company Share Option Plan to increase participation limits and to remove requirements in relation to types of share which can be used (and update precedent rules) - Finance (No 2) Bill 2023
    • Updates to EMI legislation to remove requirements in relation to summary of restrictions in grant documentation and need for employee working time declaration - Finance (No 2) Bill 2023
    • Changes to annual reporting obligations
    • HMRC updated guidance on discretions within EMI options
    • SAYE bonus rate changes (expected)
    • CGT allowance, income tax rates, dividend tax rates and NIC rates changes
  • Chapter 1 Introduction 
    Chapter 2 Types of Scheme Available 
    Chapter 3 The ABI/IMA and Other Institutional Investor Guidelines 
    Chapter 4 Establishment of Schemes 
    Appendix 4A Recognised Stock Exchanges 
    Chapter 5 Discretionary Share Option Schemes 
    Appendix 5A Discretionary Share Option Scheme Rules 
    Chapter 6 Enterprise Management Incentives 
    Appendix 6A Enterprise Management Incentive Agreement 
    Chapter 7 LTIPs: Performance, Deferred, Matching, Restricted and Convertible Shares 
    Appendix 7A Performance Share Awards 
    Appendix 7B Deferred Share Awards 
    Appendix 7C Matching Shares Awards 
    Chapter 8 Share Incentive Plans or SIPs – General 
    Chapter 9 SIPs – Free Shares 
    Chapter 10 SIPs – Partnership Shares 
    Chapter 11 SIPs – Matching Shares 
    Appendix 11A Share Incentive Plan 
    Chapter 12 Savings-Related Share Option Schemes 
    Appendix 12A Savings-Related Share Option Scheme 
    Chapter 13 Takeovers, Reconstructions, Demergers and Dividends 
    Chapter 14 Variations of Share Capital 
    Chapter 15 Accounting and the Statutory Corporation Tax Deduction 
    Chapter 16 EBTs and Using Existing Shares 
    Chapter 17 NISAs and Pension Plans 
    Chapter 18 Administration and Tax Returns 
    Chapter 19 Internationally Mobile Employees 
    Chapter 20 Cross-border Share Plans 
    Index 

  • Mark Ife is a partner at Herbert Smith

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