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Employee Share Schemes

Employee Share Schemes
Number of volumes: 2
Series:  Sweet & Maxwell's Tax Library
Practice Area:  Company Law, Taxation Law
ISBN:  9780421791602
Subscription Information: 2 releases a year, Non-Subscribable Product
Format:  Looseleaf
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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 


2 updating releases a year.

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