Employment-Related Securities and Unlisted Companies

Publisher: Spiramus Press Ltd; first edition paperback

This is a thorough and user-friendly guide to the rules on employment-related securities as they relate to unlisted companies.

It covers all aspects of the taxation of employment-related securities including income tax and National Insurance implications for the employee PAYE obligations and corporate tax deductions for the employer and capital gains tax treatment on disposal of the securities.

Detailed coverage of the motivations for issuing share rewards and factors to be considered in deciding how to structure them combined with a detailed exposition of the reporting requirements including a whole chapter devoted to the completion of the infamous form 42 and information on where to find the relevant forms and the addresses to which they should be submitted make this an indispensable guide for any adviser of unlisted companies.

The structure is logical...