Employee Share Schemes - In One Day

Introduction

This course is aimed at those with limited knowledge of employee share schemes wishing to learn about the taxation, accounting and UK securities law aspects in more detail.

This course is ideally suited to share scheme, corporate and corporate tax lawyers as well as company secretaries and finance directors who are considering introducing or amending their share scheme arrangements.

What You Will Learn

This course will cover the following:

• A quick recap
• Approved v Unapproved schemes
• Tax position of shares and options
• Understanding the acronyms and jargon
• Business Asset Disposal Relief
• Available approved options
• Enterprise Management Incentives (EMI) - the benchmark
• Company Share Option Plan (CSOP)
• Save As You Earn (SAYE)
• Share Incentive Plan (SIP)
• Unapproved options
• Nil paid shares and deferred payment arrangements
• Growth share schemes
• Bonus/Phantom Schemes, Share Option Plan, Long Term Incentive Plans (LTIPs) and Joint Ownership Arrangement (JOA)