Employee Share Schemes: Seventh Edition

ISBN-13: 9781526501202 / Angielski / Miękka / 2018 / 472 str.

Mark Ife

Spis treści

Table of Contents 1: Introduction 2: Types of Scheme Available 3: Institutional Investor Guidelines 4: Establishment of Schemes 5: Common Features of Tax-advantaged Schemes Appendix 5A: Recognised Stock Exchanges 6: Long-term Incentive Plans App 6A: Performance Share Awards App 6B: Deferred Share Awards App 6C: Marching Shares Awards 7: Discretionary Share Option Schemes App 7A: Discretionary Share Option Scheme Rules 8: Enterprise Management Incentives App 8A: Enterprise Management Incentive Agreement 9: Restricted Shares, Convertible Shares and Other Chargeable Events 10: Pay As You Earn and National Insurance 11: Share Incentive Plans for SIPs – General 12: SIPs – Free Shares 13: SIPs – Partnership Shares 14: SIPs – Matching Shares App 14A: Share Incentive Plan 15: Savings-related Share Option Schemes App 15A: Savings-related Share Option Scheme 16: Takeovers, Reconstructions, Demergers and Dividends 17: Variations of Share Capital 18: Accounting and the Statutory Corporation Tax Deduction 19: EBTs and using Existing Shares 20: ISAs and Pension Plans 21: Administration, Tax Returns and other Reporting Obligations 22: Internationally Mobile Employees 23: Cross-border Share Plans