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


This live broadcast session 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 live and interactive session 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

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.

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Learn Live | 08.12.2021

N/A | 9:00am - 4:45pm

Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues - Live with Jeremy Mindell

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9:00am - 4:45pm

Prices (ex VAT)
Plan Information
Ticket Information
Individual licence
Group bookings
Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at information@mblseminars.com for more information.

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