Employee Share Schemes Handbook
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Employee Share Schemes Handbook

Employee Share Schemes Handbook


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About the Book

In-depth, comprehensive coverage of all forms of share schemes and ESOPs available to UK employees is provided in this highly practical handbook. Readers are guided through the tax and commercial implications of each of the conventional share purchase profit-sharing, restricted share and share option schemes and ESOPs as well as the processes involved in choosing, setting up and administering schemes. This book fully reflects current developments in this area. It contains chapters dealing with alternative cash-based schemes, such as profit-related schemes and employee buy-outs. Special consideration is given to the particular needs of unquoted companies and the additional rules and regulations which apply to fully-listed and USM companies. Full coverage is also given to ESOPs and the tax treatment of employees' trusts, including "qualifying Employee Share Ownership Trusts". The book covers the Finance Act 1994, new ABI guidelines, rule changes to statutory ESOPs and changes to tax rates.

Table of Contents:
Why do companies introduce employee share schemes?; Issues to consider; The available choices; Company law considerations; Financial Services Act implications; Particular considerations for unlisted companies; Additional requirements for listed companies; Acquisition and disposal of shares by employees - general tax rules; Share purchase agreements; Share option schemes - general; Savings-related share option schemes; Share option schemes: takeovers; Approved profit-sharing schemes; Inland Revenue approved schemes: general requirements; Profit-related pay; ESOPs; Disclosure and reporting requirements; International considerations.


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Product Details
  • ISBN-13: 9780752000343
  • Publisher: Sweet & Maxwell Ltd
  • Publisher Imprint: Sweet & Maxwell
  • Edition: Revised edition
  • Weight: 805 gr
  • ISBN-10: 0752000349
  • Publisher Date: /10/1994
  • Binding: Hardback
  • Height: 234 mm
  • Width: 156 mm


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