Order Online or Call: 01244 342179

Claritax Books
0
  • Home
  • All Books
  • Annuals
    • General Tax Annuals
    • Specialist Tax Annuals
  • Bundles
  • Authors
  • About
    • Claritax Books
    • FAQ
    • Delivery Information
    • Testimonials
    • Contact
Claritax Books
0
Employee Share Schemes 2nd Edition
Employee Share Schemes 2nd Edition
  • Description

Product Description

Edition 2nd
Published July 2022
Length 331 pages
Suitable for Tax advisers, Employers
Price £85 (or see bundle discounts)
ISBN 9781912386208

About the author

Thomas Dalby, has more than 20 years’ experience as a chartered tax adviser and as an employed barrister. He has advised on the design and implementation of a wide variety of share option schemes.

Employee Share Schemes 2nd Edition

Equity Reward for Private Companies

£85.00

+
-
Save £25 and get free delivery by buying this together with Employee-Ownership Trusts

The current regime for taxing employee shares can be traced back to FA 2003. The underlying principle is that value “gifted” to an employee is taxed as employment income, while organic growth in the value of securities benefits from capital treatment. That principle is worked out through a series of approved schemes, each with its own advantages and restrictions.

This book examines the different schemes and offers clear and practical guidance for employers considering the implementation of such schemes and for their professional advisers.

Contents (in brief)

  • Background and first principles
  • Taxation of employee securities
  • Company considerations
  • Implementing share schemes
  • Statutory share schemes
  • Employee share trusts

New for this edition

  • FTT discussion of meaning of “securities” and subsequent amended HMRC guidance
  • Court of Session consideration of ITEPA 2003 provisions re “by reason of employment”
  • Court of Appeal consideration of older company reorganisation rules
  • Introduction of health and social care levy
  • Additional commentary and example re equity value
  • Additional commentary and example, and Supreme Court and other case law rulings, re chargeable event exemption for “normal” transactions
  • Court of Session ruling creating doubt over scope of statutory scheme for employment-related securities options
  • Detailed new commentary and examples reflecting change from former entrepreneurs’ relief to business asset disposal relief
  • New chapter added re foreign securities income
  • Five-year time limit for claiming deduction for contributions to employee benefit trusts
  • Report from Office of Tax Simplification commenting on CGT re growth shares
  • New chapter on practicalities of implementing a share scheme
  • Practical point re appointment of corporate trustees
  • Importance of working time declaration for EMI schemes
  • New chapter on employee-ownership trusts

SKU:9781912386208
Categories:
Employee Share Ownership Bundle, Thomas Dalby

OTHER TITLES YOU MAY BE INTERESTED IN…

  • Financial Planning with Trusts 2022-23

    Financial Planning with Trusts 2022-23

    £125.00
    Add
    Add to basket
  • Pension Tax Guide 2022-23

    Pension Tax Guide 2022-23

    £115.00
    Add
    Add to basket
  • Employee-Ownership Trusts 1st Edition

    Employee-Ownership Trusts 1st Edition

    £85.00
    Add
    Add to basket
  • Disguised Remuneration 1st Edition

    Disguised Remuneration 1st Edition

    The taxation of income paid through a third party

    £85.00
    Add
    Add to basket
  • NEW EDITION
    Income Tax 2023-24

    Income Tax 2023-24

    £95.00
    Add
    Add to basket
  • Visit our free news website

    About
    FAQ
    Testimonials

    Corporate Orders
    Delivery Information
    Terms of Use

    Privacy and GDPR
    Contact Us
    Latest Releases

    Stay Connected

    © Claritax Books 2023. All Rights Reserved.

    Payments Processed Securely by SagePay