Employee Reward Structures
eBook - PDF

Employee Reward Structures

Sixth Edition

  1. 436 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Employee Reward Structures

Sixth Edition

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

  1. Contents
  2. List of abbreviations
  3. 1 Cash Bonus Plans, “Golden Hellos” and Phantom Shares
  4. 2 Non-Cash Benefits
  5. 3 Registered Pension Schemes
  6. 4 Employer-Financed Retirement Benefits Schemes
  7. 5 Employee Benefit Trusts and Disguised Remuneration
  8. 6 Unapproved Option Plans
  9. 7 Tax-Favoured Share Plans: General
  10. 8 EMI
  11. 9 CSOP
  12. 10 SAYE
  13. 11 SIP
  14. 12 Exempt Employee Shareholder Shares
  15. 13 Share Purchase and Award Plans: Overview
  16. 14 Tax Treatment of Employee on Acquisition of the Securities
  17. 15 Tax Treatment of Employee after Acquisition of the Securities
  18. 16 Restricted Securities Elections
  19. 17 Legacy Rules
  20. 18 Anti-Avoidance and Special Situations
  21. 19 Corporation Tax Relief
  22. 20 NIC Recovery and Transfers
  23. 21 Employment-Related Loans
  24. 22 Termination Payments
  25. 23 Corporate Transactions: Effect on Share Plans
  26. 24 Overview of Share Valuation
  27. 25 Company Law Issues
  28. 26 Accounting Treatment
  29. 27 Anti-Avoidance
  30. 28 Meaning of “by reason of employment”
  31. 29 Flowcharts and Checklists
  32. 30 Form 42 Reporting
  33. 31 Future Developments
  34. 32 Glossary