Please note: In order to keep Hive up to date and provide users with the best features, we are no longer able to fully support Internet Explorer. The site is still available to you, however some sections of the site may appear broken. We would encourage you to move to a more modern browser like Firefox, Edge or Chrome in order to experience the site fully.

Supporting your high street Find out how »
Employee Share Schemes, Paperback / softback Book

Employee Share Schemes Paperback / softback

Paperback / softback

Out of stock

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

Information

  • Out of stock

  • Format:Paperback / softback
  • Pages:496 pages
  • Publisher:Bloomsbury Publishing PLC
  • Publication Date:
  • Category:
  • ISBN:9781526528544

Other Formats

£140.00

Out of stock
Add to Basket
Sign in to add to wishlist
 
Free Home Delivery

on all orders

 
Pick up orders

from local bookshops

Information

  • Out of stock

  • Format:Paperback / softback
  • Pages:496 pages
  • Publisher:Bloomsbury Publishing PLC
  • Publication Date:
  • Category:
  • ISBN:9781526528544