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 for online courses predating 2024 may vary.