Employment Related Securities and Unlisted Companies
eBook - PDF

Employment Related Securities and Unlisted Companies

  1. 418 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Employment Related Securities and Unlisted Companies

About this book

Navigate the complexities of UK Employment Related Securities (ERS) and unlisted companies with this expert guide. This comprehensive resource provides a detailed analysis of ERS legislation, HMRC guidance, and practical insights for accountants, tax practitioners, and business owners.

Ensure compliance and minimize tax liabilities with in-depth coverage of restricted securities, convertible securities, EMI options, PAYE, NICs, and CGT. Understand valuation issues, tax avoidance schemes, and the latest legal developments. This fourth edition, authored by tax expert Ken Moody (CTA, ATT), is your essential companion for navigating the intricacies of ERS and unlisted companies.

Perfect for:

  • Tax advisors seeking clarity on ERS rules
  • Accountants managing employee share schemes
  • Legal professionals advising on corporate governance
  • Business owners implementing equity incentives

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Information

Publisher
Spiramus Press
Year
2023
Topic
Law
eBook ISBN
9781910151723
Subtopic
Corporate Law
Index
Law

Table of contents

  1. Contents
  2. Abbreviations
  3. Table of authorities
  4. 1 Introduction to taxation of ERS and related matters
  5. 2 Definitions
  6. 3 Reporting and other compliance requirements
  7. 4 Restricted Securities
  8. 5 Convertible securities
  9. 6 Securities with artificially depressed or enhanced market value & other tax charge
  10. 7 Securities acquired for less than market value
  11. 8 Securities disposed of for more than market value
  12. 9 Post-acquisition benefits from securities
  13. 10 University spin-out companies
  14. 11 Securities options
  15. 12 Share incentive plans
  16. 13 SAYE Options
  17. 14 Company Share Option Plan
  18. 15 Enterprise management incentives
  19. 16 Supplementary Provisions About Employee Benefit Trusts
  20. 17 Capital gains tax and ERS
  21. 18 The corporation tax deduction
  22. 19 Employment-related securities and PAYE/NICs
  23. 20 Employment-related securities and tax avoidance
  24. 21 Valuation of ERS and related issues
  25. 22 Internationally mobile employees
  26. Appendix 1: Flowchart for the operation of PAYE
  27. Index

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Yes, you can access Employment Related Securities and Unlisted Companies by Ken Moody in PDF and/or ePUB format, as well as other popular books in Law & Corporate Law. We have over 1.5 million books available in our catalogue for you to explore.