Employee Share Schemes Handbook

This text explains all forms of share schemes, with assessment of the tax, National Insurance, commercial, company law and financial services implications. As well as the assessment of different schemes, advice is given on the processes involved in setting up, administering and varying the schemes. The book sets out precedents for SAYE Share Option Schemes, Inland Revenue approved profit-sharing schemes, qualifying employee share ownership trusts, unapproved share option schemes, and simple forms of restricted share schemes. It also includes worked examples and flow charts to illustrate the procedures required for starting, managing and altering schemes.
 
This text explains all forms of share schemes, with assessment of the tax, National Insurance, commercial, company law and financial services implications. As well as the assessment of different schemes, advice is given on the processes involved in setting up, administering and varying the schemes. The book sets out precedents for SAYE Share Option Schemes, Inland Revenue approved profit-sharing schemes, qualifying employee share ownership trusts, unapproved share option schemes, and simple forms of restricted share schemes. It also includes worked examples and flow charts to illustrate the procedures required for starting, managing and altering schemes.