Employment Related Securities
The course provides an understanding of current legislation on employee share schemes and Employment Related Securities and is particularly suitable for those advising owner-management companies on related matters.
• The development of the tax legislation
• The reason for these provisions in Finance Act 2003
• The meaning of employment related securities
• How to identify Restricted Securities and the tax treatment
• When to make Section 431 and Section 425 tax elections
• How to identify Convertible Securities and the tax treatment
• Securities with artificially depressed market value
• Securities with artificially enhanced market value
• How to identify notional loan arrangement and the tax treatment
• Chapter 3D charges where sale of shares for more than market value
• Post-acquisition benefits from securities
• The dangers of creating Alphabet Shares to differentiate reward
• The tax treatment of earn-out arrangements
• The reporting of employment-related securities
The content above may vary.
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