Employee Share Schemes Book by Mark Ife at Bookstore UAE
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Home > Law Books > Laws of specific jurisdictions > Employment and labour law: general > Employee Share Schemes
Employee Share Schemes

Employee Share Schemes


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About the Book

Employee Share Schemes, Seventh Edition 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. 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. Clear advice on the most common share schemes helps to ensure that plan rules are fully compliant with legislation. Fully revised to incorporate legislative changes up to and including Finance Act (No. 2) 2017, the seventh edition includes details on: · the key elements of operating the most common employee share schemes, including Long Term Incentive Plans, share options and the UK's tax-advantaged all-employee share schemes · dealing with share schemes in the context of a takeover, scheme of arrangement or on a variation of share capital · PAYE and NIC withholding obligations · the use of employee benefit trusts in connection with delivering shares to employees · establishing share schemes for employees in multiple jurisdictions · dealing with employees who move cross-border · share scheme reporting obligations, including under the new gender pay gap regulations Employee Share Schemes is an essential resource for tax advisers, legal practitioners, remuneration advisers, HR executives, finance directors and company secretaries.

Table of Contents:
Table of Contents 1: Introduction 2: Types of Scheme Available 3: Institutional Investor Guidelines 4: Establishment of Schemes 5: Common Features of Tax-advantaged Schemes Appendix 5A: Recognised Stock Exchanges 6: Long-term Incentive Plans App 6A: Performance Share Awards App 6B: Deferred Share Awards App 6C: Marching Shares Awards 7: Discretionary Share Option Schemes App 7A: Discretionary Share Option Scheme Rules 8: Enterprise Management Incentives App 8A: Enterprise Management Incentive Agreement 9: Restricted Shares, Convertible Shares and Other Chargeable Events 10: Pay As You Earn and National Insurance 11: Share Incentive Plans for SIPs – General 12: SIPs – Free Shares 13: SIPs – Partnership Shares 14: SIPs – Matching Shares App 14A: Share Incentive Plan 15: Savings-related Share Option Schemes App 15A: Savings-related Share Option Scheme 16: Takeovers, Reconstructions, Demergers and Dividends 17: Variations of Share Capital 18: Accounting and the Statutory Corporation Tax Deduction 19: EBTs and using Existing Shares 20: ISAs and Pension Plans 21: Administration, Tax Returns and other Reporting Obligations 22: Internationally Mobile Employees 23: Cross-border Share Plans

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


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Product Details
  • ISBN-13: 9781526501219
  • Publisher: Bloomsbury Publishing PLC
  • Publisher Imprint: Bloomsbury Professional
  • Language: English
  • ISBN-10: 152650121X
  • Publisher Date: 09 Mar 2018
  • Binding: Digital (delivered electronically)
  • No of Pages: 422


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