Publisher's Synopsis
In-depth, comprehensive coverage of all forms of share schemes and ESOPs available to UK employees is provided in this highly practical handbook. Readers are guided through the tax and commercial implications of each of the conventional share purchase profit-sharing, restricted share and share option schemes and ESOPs as well as the processes involved in choosing, setting up and administering schemes.;This book fully reflects current developments in this area. It contains chapters dealing with alternative cash-based schemes, such as profit-related schemes and employee buy-outs. Special consideration is given to the particular needs of unquoted companies and the additional rules and regulations which apply to fully-listed and USM companies. Full coverage is also given to ESOPs and the tax treatment of employees' trusts, including "qualifying Employee Share Ownership Trusts".;The book covers the Finance Act 1994, new ABI guidelines, rule changes to statutory ESOPs and changes to tax rates.
