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Employee Share Schemes

Mark Ife

$280

Paperback

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English
Bloomsbury Professional
22 February 2024
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
By:  
Imprint:   Bloomsbury Professional
Country of Publication:   United Kingdom
Edition:   9th edition
Dimensions:   Height: 234mm,  Width: 156mm, 
Weight:   600g
ISBN:   9781526528544
ISBN 10:   1526528541
Pages:   496
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active

Mark Ifeis a Partner at Herbert Smith Freehills LLP specialising in remuneration andincentives. He advises listed and private companies on the establishment andoperation of cash and share-based incentive arrangements. His other areas ofexpertise include financial services remuneration, the share scheme aspects ofcorporate transactions, corporate governance and the remuneration aspects ofexecutive recruitment and termination. Mark is also a contributor to Revenue Law: Principles and Practice(Bloomsbury Professional).

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