1
Type
Speaker
CPD Hours Level
Seminar 6 UpdateInformation
Accreditation Information
SRA Competency B

Introduction

This course will consider the tax issues relevant to shares, options and private equity hurdle rewards for UK and non-UK employees.

It will review the principal tax charges and reliefs, how to secure favourable tax treatment and the main issues on sale of the rewards.

What You Will Learn

This course will cover the following.

  • Income v capital returns
  • Shares v options
  • Shares - vesting and forfeiture
  • Principal tax issues for UK and non-UK employees
  • Principal income tax charges and reliefs including:
    • ITEPA - s.62 'general earnings'
    • Part 7 of ITEPA - tax charges on employment-related securities and employment-related securities options
    • Part 7A of ITEPA - 'disguised remuneration'
    • Elections - s.431 ITEPA
  • Principal social security charges and reliefs
  • Capital gains tax charges and reliefs:
    • Entrepreneurs' relief
  • BVCA Memorandum of Understanding
  • ESOPs
  • EMIs
  • Tax issues on sale:
    • Cash
    • Deferred consideration
    • Earn-outs
  • Courts and Anti-avoidance:
    • RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) (Appellant) v Advocate General for Scotland (Respondent) (Scotland) [2017]
    • UBS AG v Revenue and Customs Comrs [2016]
  • Tax treaties, employment income and capital gains
  • Social security agreements and NIC
  • Reporting

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Seminar | 14.02.2019

Leeds | 9:30am - 5:15pm


Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues

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Feb
14
2019
Leeds
9:30am - 5:15pm
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Seminar | 26.02.2019

Manchester | 9:30am - 5:15pm


Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues

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Feb
26
2019
Manchester
9:30am - 5:15pm
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Seminar | 18.03.2019

Glasgow | 9:30am - 5:15pm


Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues

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Mar
18
2019
Glasgow
9:30am - 5:15pm
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Seminar | 11.04.2019

Birmingham | 9:30am - 5:15pm


Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues

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Apr
11
2019
Birmingham
9:30am - 5:15pm
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Seminar | 09.05.2019

Bristol | 9:30am - 5:15pm


Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues

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May
9
2019
Bristol
9:30am - 5:15pm
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Seminar | 18.06.2019

Newcastle | 9:30am - 5:15pm


Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues

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Jun
18
2019
Newcastle
9:30am - 5:15pm
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Seminar | 19.06.2019

London | 9:30am - 5:15pm


Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues

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Jun
19
2019
London
9:30am - 5:15pm
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Prices (ex VAT)
Smart
Plan Information
£250
Season
Ticket Information
£375
Standard
£500
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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