Tolley's Guide to Employee Share Schemes 2nd Ed

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Second edition, December 2016

Tolley’s Guide to Employee Share Schemes evaluates the range of employee share schemes available, looking at their structures and processes, the statutory and regulatory requirements, HMRC’s interpretation of share scheme issues and, most importantly, the tax benefits associated with the various schemes. This practical book also provides expert guidance on implementing the employee share schemes and covers all recent changes and developments in this complex area, including a fully-updated position on the implications of changes introduced through successive Finance Acts since the First Edition, to ensure you are using the most up-to-date, relevant and expert content available. This indispensable guide is written in a clear, practical style and includes many worked examples and case studies.

Key topics include:
* Exploration of various employee share scheme design processes
* Results of the tax simplification for the tax-advantaged schemes
* Updated empirical evidence for the success of employee share schemes
* Inclusion of additional case studies to illustrate a variety of share scheme approaches
* Update on Enterprise Management Incentives with the special entrepreneurs’ relief
* Detailed explanation of the new employee-ownership trust
* Detailed explanation of the shares-for-rights scheme
* Expanded interpretation of the types of long-term incentive plan arrangement
* Example of a share purchase scheme that draws on common usage in South Africa
* Exploration of growth shares, tracker shares and the joint share ownership plan
* Opportunity to introduce share loan schemes for directors
* Detailed examination of the role of the employee share trust
* Easy-to-understand diagrammatic explanation of employee share trusts
* Implications of the disguised remuneration rules for employee share trusts
* Exploration of the relevance of the transactions in securities rules to share schemes
* Full implications of Companies Act 2006 and full update on the statutory framework
* Updated examination of the institutional investor guidelines
* Impact of the new rules on internationally mobile employees
* Detailed explanations of the employment-related securities legislation
* Interaction between the new entrepreneurs’ relief and share scheme arrangements
* Detailed exploration of share valuation principles and interaction with share schemes
* Accounting treatment on ‘share-based payment’ with full critical discussion
* Detailed explanations of employment law cases
* Full explanation of employee share schemes in the USA
* Progressive employee communication strategies for employee share schemes