£111.97

Bloomsbury Professional Employee Share Schemes

Name: Employee Share Schemes
Brand: Bloomsbury Professional
Price: 111.97 GBP
Availability: InStock

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Description

Employee Share Schemes provides a comprehensive examination of the taxation, legal and compliance issues concerning the acquisition of shares by employees in their employer company, whether public or private. Employees share schemes remain one of the most popular forms of rewarding and incentivising a company s employees. The Government continues to believe that productivity will be increased by encouraging employee participation, which is evidenced by its commitment to public sector mutualisations and, in the private sector, through such increased participation in employee share plans. With a detailed review of the key issues and techniques involved in establishing and operating share schemes, this practical guide includes worked examples to illustrate complex calculations and a useful series of precedents to assist with implementing and understanding the operation of each scheme. The clear advice given on the most common share schemes will help to ensure that plan rules are fully compliant with legislation. The ninth edition has been updated in line with the following developments: - Revisions to reflect UK legislation following BREXIT (Market Abuse Regulation, Prospectus Regulation and more) - Updates to the Company Share Option Plan to increase participation limits and to remove requirements in relation to types of share which can be used (and update precedent rules) - Finance (No 2) Bill 2023 - Updates to EMI legislation to remove requirements in relation to summary of restrictions in grant documentation and need for employee working time declaration - Finance (No 2) Bill 2023 - Changes to annual reporting obligations - New guidance from the Investment Association and other institutional investor 2023 guidance - HMRC updated guidance on discretions within EMI options - SAYE bonus rate changes (expected) - CGT allowance, income tax rates, dividend tax rates and NIC rates changes

Product Specifications

Brand: Bloomsbury Professional
Format: paperback
ASIN: 1526528541
Category: Books > Subjects > Business, Finance & Law > Professional Finance > Taxation > Corporate
Domain: Amazon UK
Release Date: 22 February 2024
Listed Since: 06 September 2023

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Bloomsbury Professional Employee Share Schemes

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