
- 436 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
About this book
This is a comprehensive guide to the tax treatment of executive reward packages in the UK, from recruitment to termination. The sixth edition contains analysis of the following changes: Taxation of Business Profits; Taxation of Employment; Taxation of pensions contributions, cap on tax relief for contributions, additional rate relief restriction, alignment of pension input periods, reduction in lifetime allowance, freedom to draw down lump sums; Termination payments-significant proposed changes in treatment; Employee Benefit Trusts: Important case law developments (Murray Group Holdings); Employee Shareholder Shares: Changes to the relief and proposal to end agreements; Employee Share Plans: Streamlining and Self-Certification; Benefits in kind: Removal of 'lower-paid employee' status. Employee Reward Structures covers the broad spectrum of employee reward structures, from the tax-efficient structuring of a termination payment to the complex anti-avoidance rules aimed at share-based remuneration. It provides guidance on the more common salary and benefit arrangements, as well as dealing with areas where unexpected tax charges can arise, particularly in the field of share options and other equity incentives. It includes a comprehensive glossary of terms, checklists, and flowcharts. The law in many of the areas covered by the book is in a state of almost constant change, and the fourth edition of the book has been updated to reflect the latest developments, such as the revision of capital gains tax taper relief. Includes complete work on CD-ROM (with cross-references and website resources hyperlinked) with the printed book. [Subject: Tax Law, UK Law]
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Yes, you can access Employee Reward Structures by Jackie Anderson in PDF and/or ePUB format, as well as other popular books in Business & Human Resource Management. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Contents
- List of abbreviations
- 1 Cash Bonus Plans, âGolden Hellosâ and Phantom Shares
- 2 Non-Cash Benefits
- 3 Registered Pension Schemes
- 4 Employer-Financed Retirement Benefits Schemes
- 5 Employee Benefit Trusts and Disguised Remuneration
- 6 Unapproved Option Plans
- 7 Tax-Favoured Share Plans: General
- 8 EMI
- 9 CSOP
- 10 SAYE
- 11 SIP
- 12 Exempt Employee Shareholder Shares
- 13 Share Purchase and Award Plans: Overview
- 14 Tax Treatment of Employee on Acquisition of the Securities
- 15 Tax Treatment of Employee after Acquisition of the Securities
- 16 Restricted Securities Elections
- 17 Legacy Rules
- 18 Anti-Avoidance and Special Situations
- 19 Corporation Tax Relief
- 20 NIC Recovery and Transfers
- 21 Employment-Related Loans
- 22 Termination Payments
- 23 Corporate Transactions: Effect on Share Plans
- 24 Overview of Share Valuation
- 25 Company Law Issues
- 26 Accounting Treatment
- 27 Anti-Avoidance
- 28 Meaning of âby reason of employmentâ
- 29 Flowcharts and Checklists
- 30 Form 42 Reporting
- 31 Future Developments
- 32 Glossary