Understanding employment related securities

The legislation on employment related securities was substantially changed in April 2003 and it has been an area fraught with difficulties ever since. Maximising the benefit from share based remuneration is only possible if you have a good understanding of the principles.

This half-day course will benefit those who have securities, shares, options etc in a company that employs them, whether they are an employee or the owner or those advising such clients.

The course, using interactive discussion and worked case studies, starts from first principles on unapproved and approved schemes and works through to complex residence issues with options, securities and other share based remuneration. This has been further complicated by the changes in FA 2008. With increasing electronic filing, understanding how the legislation works and what has to be reported, both by an employer and employee, has become crucial and is covered in detail.

The speaker will be drawn from a pool of qualified professionals who specialise in this subject. Having worked for leading organisations they will relate the course content to real life case studies.

• the law relating to the computations and reporting obligations for share options
• the law relating to the computations and reporting obligations for restricted and unrestricted securities
• the law relating to the computations and reporting obligations for other share based remuneration such as phantoms, SARs and RSUs
• the law relating to the computations and reporting obligations for all approved share schemes
• the impact of different residence positions
• the impact of the new rules in the Finance Act 2008
• how the legislation works and what charges can arise
• what elections need to be considered and the impact on planning
• how income tax charges and CGT charges interact when securities are disposed of
• the NIC implications
• planning opportunities.

The course will start at 2.00pm and end at 5.15pm. Refreshments are provided.

3 CPD hours (where applicable)

Find out more
If you have any queries please email or phone us on +44 (0)845 026 4722.

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