Employee Share Schemes

7th Auflage
ISBN: 978-1-5265-0120-2
Verlag: Bloomsbury

Buch, Englisch, 472 Seiten, Format (B × H): 156 mm x 234 mm

Employee Share Schemes, Seventh Edition 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.

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. Clear advice on the most common share schemes helps to ensure that plan rules are fully compliant with legislation.

Fully revised to incorporate legislative changes up to and including Finance Act (No. 2) 2017, the seventh edition includes details on:

· the key elements of operating the most common employee share schemes, including Long Term Incentive Plans, share options and the UK's tax-advantaged all-employee share schemes
· dealing with share schemes in the context of a takeover, scheme of arrangement or on a variation of share capital
· PAYE and NIC withholding obligations
· the use of employee benefit trusts in connection with delivering shares to employees
· establishing share schemes for employees in multiple jurisdictions
· dealing with employees who move cross-border
· share scheme reporting obligations, including under the new gender pay gap regulations

Employee Share Schemes is an essential resource for tax advisers, legal practitioners, remuneration advisers, HR executives, finance directors and company secretaries.

Autoren/Hrsg.

Ife, Mark

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Personalwesen, Human Resource Management

Inhaltsverzeichnis

Table of Contents

1: Introduction
2: Types of Scheme Available
3: Institutional Investor Guidelines

4: Establishment of Schemes
5: Common Features of Tax-advantaged Schemes

Appendix 5A: Recognised Stock Exchanges
6: Long-term Incentive Plans

App 6A: Performance Share Awards

App 6B: Deferred Share Awards

App 6C: Marching Shares Awards

7: Discretionary Share Option Schemes
App 7A: Discretionary Share Option Scheme Rules

8: Enterprise Management Incentives
App 8A: Enterprise Management Incentive Agreement
9: Restricted Shares, Convertible Shares and Other Chargeable Events
10: Pay As You Earn and National Insurance
11: Share Incentive Plans for SIPs - General

12: SIPs - Free Shares

13: SIPs - Partnership Shares

14: SIPs - Matching Shares

App 14A: Share Incentive Plan
15: Savings-related Share Option Schemes

App 15A: Savings-related Share Option Scheme

16: Takeovers, Reconstructions, Demergers and Dividends
17: Variations of Share Capital

18: Accounting and the Statutory Corporation Tax Deduction
19: EBTs and using Existing Shares
20: ISAs and Pension Plans
21: Administration, Tax Returns and other Reporting Obligations

22: Internationally Mobile Employees

23: Cross-border Share Plans

Über Autor(innen)

Ife, Mark
Mark Ifeis a Partner at Herbert Smith Freehills LLP specialising in remuneration andincentives. He advises listed and private companies on the establishment andoperation of cash and share-based incentive arrangements. His other areas ofexpertise include financial services remuneration, the share scheme aspects ofcorporate transactions, corporate governance and the remuneration aspects ofexecutive recruitment and termination. Mark is also a contributor to Revenue Law: Principles and Practice(Bloomsbury Professional).