Employment-related securities and unlisted companies /

"Employment-Related Securities and Unlisted Companies is written with mainly private or unlisted companies in mind and explains in depth how the employment related securities ('ERS') rules in ITEPA 2003, Part 7 apply to employee share acquisitions generally, including: Securities as e...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Moody, Ken (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: London : Spiramus Press Ltd, September 2017.
Edición:Third edition.
Temas:
Employee ownership > Taxation > Law and legislation > Great Britain.
Private companies > Taxation > Law and legislation > Great Britain.
LAW > Administrative Law & Regulatory Practice.
Employee ownership > Taxation > Law and legislation
Private companies > Taxation > Law and legislation
Great Britain
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Introduction to taxation of ers and related matters
  • Circumstances and some solutions
  • Dfinitions
  • Reporting and other compliance requirements (formerly form 42)
  • Restricted securities
  • Convertible securities
  • Securities with artificially depressed or enhanced market value & other tax charges
  • Securities acquired for less than market value
  • Securities disposed of for more than market value
  • Post-acquisition benefits from securities
  • University spin-out companies
  • Securities options
  • Enterprise management incentives
  • Company share option plan
  • Capital gains tax and ERS
  • The corporation tax deduction
  • Employment-related securities and PAYE/NICs
  • Valuation of ERS and related issues
  • Internationally mobile employees.

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