- 418 pages
- English
- PDF
- 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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Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
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 one million books available in our catalogue for you to explore.
Information
Table of contents
- Contents
- Abbreviations
- Table of authorities
- 1 Introduction to taxation of ERS and related matters
- 2 Definitions
- 3 Reporting and other compliance requirements
- 4 Restricted Securities
- 5 Convertible securities
- 6 Securities with artificially depressed or enhanced market value & other tax charge
- 7 Securities acquired for less than market value
- 8 Securities disposed of for more than market value
- 9 Post-acquisition benefits from securities
- 10 University spin-out companies
- 11 Securities options
- 12 Share incentive plans
- 13 SAYE Options
- 14 Company Share Option Plan
- 15 Enterprise management incentives
- 16 Supplementary Provisions About Employee Benefit Trusts
- 17 Capital gains tax and ERS
- 18 The corporation tax deduction
- 19 Employment-related securities and PAYE/NICs
- 20 Employment-related securities and tax avoidance
- 21 Valuation of ERS and related issues
- 22 Internationally mobile employees
- Appendix 1: Flowchart for the operation of PAYE
- Index