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