Share Schemes for Directors and EmployeesThis book discusses in detail the three Inland Revenue approved 'profit sharing' & share scheme options available in the United Kingdom. The work sets out the principles to follow in setting up such schemes & includes draft documentation in the appendices |
Contents
Introduction | 1 |
Unapproved share incentive schemes | 16 |
Unapproved share option schemes | 75 |
Copyright | |
10 other sections not shown
Common terms and phrases
acquire shares acquisition apply appropriate percentage approved scheme April arrangements assessment beneficial interest beneficial ownership benefits in kind Board of Inland CGTA charge arises class of shares close company company concerned company's connected person consideration consortium crystallise deduction defined director or employee discount discussed disposal effect eligible employee or director Employee Share Schemes employee shareholders example exemption Finance Act Finance Act 1978 grant group scheme growth in value holder ICTA income tax charge individual Inland Revenue approval interest in shares legislation liability locked-in value normal shares Northern Ireland notional loan number of shares obtained office or employment ordinary share capital participating company PAYE payment period profit-sharing schemes provisions Pt VII purchase reference release date restrictions Sch 9 Sch E charge scheme shares share incentive share option schemes shares acquired statutory taxable transfer treated trust instrument trustees unit trust Unlisted Securities Market withdrawal of approval