TY - BOOK ID - 80839389 TI - Employment-related securities and unlisted companies PY - SN - 9781910151518 1910151513 9781910151501 PB - London DB - UniCat KW - Employee ownership KW - Buyouts, Worker KW - Economic democracy KW - Employee stock purchase plans KW - ESOP (Employee stock ownership plans) KW - Ownership, Employee KW - Stock ownership for employees KW - Stock purchase plans, Employee KW - Worker buyouts KW - Workers' control KW - Incentives in industry KW - Stock ownership KW - Management KW - Taxation KW - Law and legislation KW - Employee participation UR - https://www.unicat.be/uniCat?func=search&query=sysid:80839389 AB - Employment-Related Securities and Unlisted Companies is written with mainly private or unlisted companies in mind and explains in depth how the employment related securities ('ERS') rules in ITEPA 2003, Part 7 apply to employee share acquisitions generally, including:Securities as earningsRestricted or convertible securitiesSecurities acquired for less than market valueSecurities disposed of for more than their market valuePost-acquisition benefits connected with securitiesSecurities acquired under optionsThe book also explores employee share acquisitions through various means, the relevant capital gains tax rules and corporation tax relief for employee share acquisitions. Basic share valuation methodology is discussed and though PAYE and NICs do not apply generally to unlisted company shares/securities, they may apply where a market exists for the securities or on the occurrence of events related to ERS. Lastly, the compliance requirements with regard to online registration of schemes, annual returns, penalties etc, are also featured. ER -