Tolley's Guide to Employee Share Schemes (Paperback)David Craddock (author)
Paperback 640 Pages / Published: 20/11/2009
- Not available
With Tolley's Guide to Employee Share Schemes you can be sure you're giving the best, up-to-date guidance on implementing employee share schemes which will save money for your client. This title from LexisNexis evaluates the range of employee share schemes available, looking at their processes, the statutory and regulatory requirements, HMRC's interpretation of share scheme issues and most importantly the tax benefits associated with the various schemes. You can rely on the detailed and expert guidance contained in this title to ensure you choose the most effective and tax efficient employee share scheme. This indispensable guide is written in a clear, practical style and includes worked examples and case studies throughout. Key topics include: * Employee Share Schemes in an economic downturn * `Underwater Options' * Changes to the participation limits on EMI * Additions to the qualifying company rules for EMI * Impact of the residence and domicile tax reforms on the employment-related securities legislation * Stamp duty changes * Further HMRC interpretation of the employment-related securities legislation * Interaction between the new entrepreneurs' relief and share schemes * Accounting bodies pronouncement on the treatment of SAYE options * HMRC publication of evidence on the effectiveness of EMI * Gradual introduction of Companies Act 2006 and the impact on share schemes * Opportunity to introduce share loan schemes for directors through relaxation of rules * Case law, Duarte v. Black and Decker, and the enforceability of restrictive covenants on share scheme rules * Case law, Finnegan v. J.E. Davy, and the forfeiture of compulsorily deferred bonuses
Publisher: LexisNexis UK
Number of pages: 640
Dimensions: 228 x 150 mm
You may also be interested in...
Please sign in to write a review
Thank you for your reservation
Your order is now being processed and we have sent a confirmation email to you at
When will my order be ready to collect?
Call us on or send us an email at
Unfortunately there has been a problem with your order
Please try again or alternatively you can contact your chosen shop on or send us an email at