Employment-Related Securities and Unlisted Companies: Third edition
- ISBN-10
- 1910151505
- ISBN-13
- 9781910151501
- Category
- Employee ownership
- Pages
- 408
- Language
- English
- Published
- 2017-09-11
- Publisher
- Spiramus Press Ltd
- Author
- Ken Moody
Description
Employment-Related Securities and Unlisted Companies is written with mainly private or unlisted companies in mind and explains in depth how the employment related securities (‘ERS’) rules in ITEPA 2003, Part 7 apply to employee share acquisitions generally, including: Securities as earningsRestricted or convertible securitiesSecurities acquired for less than market valueSecurities disposed of for more than their market valuePost-acquisition benefits connected with securitiesSecurities acquired under options The book also explores employee share acquisitions through various means, the relevant capital gains tax rules and corporation tax relief for employee share acquisitions. Basic share valuation methodology is discussed and though PAYE and NICs do not apply generally to unlisted company shares/securities, they may apply where a market exists for the securities or on the occurrence of events related to ERS. Lastly, the compliance requirements with regard to online registration of schemes, annual returns, penalties etc, are also featured.
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