Employee Share Schemes
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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.
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About this work
The underlying principle of the current share schemes regime 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.
The book clearly explains the workings of the different schemes and will be of practical help both to employers and to professional tax advisers.
Table of contents
- Background and first principles
- Taxation of employee securities
- Company considerations
- Implementing share schemes
- Statutory share schemes
- Employee share trusts
