Employee Share Schemes

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PRODUCT DESCRIPTION

All the guidance you need for selecting, setting up and administrating employee share schemes, this looseleaf:

Covers the merits of the different types of schemes, the complex laws and regulations to which they must adhere and the tax considerations
Clarifies the grey areas of the law, provide guidance on the procedures to be followed in establishing, administering and varying a scheme and identifying worthwhile tax planning opportunities
Analyses the different schemes and related packages and their value to employers and employees
Examines the legal, regulatory, tax and National Insurance issues
Identifies the tax planning opportunities
Considers the commercial implications
Explains the relevant company law and financial services regulations
Advises about the best strategies are adopted
Includes precedents for the necessary documentation, including CSOP and SAYE Share Option Schemes, EMIs and Share Incentive Plans
Includes comprehensive source material

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Volume 1;

Release Bulletin;
Chapter 1 Why Do Companies Introduce Employee Share Schemes?;
Chapter 2 Selecting the Right Scheme;
Chapter 3 Company Law Considerations;
Chapter 4 UK Securities Laws: FSMA and the Prospectus Directive;
Chapter 5 Particular Considerations for Unlisted Companies;
Chapter 6 Additional Requirements for Listed Companies; Chapter 6A Data Protection Law Considerations;
Chapter 7 Tax Treatment of Acquisitions and Disposals of Shares by Employees;
Chapter 7A Share Incentive Plans (SIPs);
Chapter 8 Long-Term Incentive Plans (L-TIPs);
Chapter 9 Share Awards in Lieu of Bonuses;
Chapter 10 Restricted Shares and Convertible Shares;
Chapter 10A Joint Share Ownership Plans (JSOPs);
Chapter 11 Grant and Exercise of Share Options;
Chapter 12 Company Share Option Plans (HMRC Approved Discretionary Share Options)
Chapter 13 Savings-Related Share Option Schemes (“SAYE Option Schemes”);
Chapter 14 Share Option Schemes: Takeovers and Reconstructions;
Chapter 16 CSOPs and SAYE Option Schemes: General Requirements;
Chapter 17 Further Practical, Legal and Tax Planning Points; Chapter 18 EMI Options (Enterprise Management Incentives);
Chapter 18A Employee shareholder status—acquisition of shares in exchange for giving up employment rights;
Chapter 19 Accounting for Employee Share Schemes;
Chapter 19A Employer’s Relief from Corporation Tax for Employee Share Acquisitions;
Chapter 20 Employees’ Trusts;
Chapter 21 Tax Treatment of Contributions to an Employees’ Trust;
Chapter 22 Tax Treatment of Employees’ Trusts;
Chapter 22A Employment income provided by third parties—“disguised remuneration”;
Chapter 23 Transfer Pricing;
Chapter 24 Employee-Owned Companies;
Chapter 25 Disclosure and Reporting Requirements;
Chapter 26 International Considerations

Volume 2

Precedents;
Appendices

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2 updating releases a year.

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Before each renewal period we will send you an annual subscription statement to enable you to review your subscriptions. You must tell us about any changes within 30 days of the subscription statement date after which you will be invoiced and your subscription(s) will continue for a further year.

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