Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues
Type |
Speaker
|
CPD Hours | Level |
---|---|---|---|
Seminar | 6 |
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Course Outline
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 | 11.03.2020
Newcastle | 9:30am - 5:15pm
Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues
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Mar
11 2020 |
Newcastle
9:30am - 5:15pm |

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Seminar | 12.03.2020
Leeds | 9:30am - 5:15pm
Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues
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Mar
12 2020 |
Leeds
9:30am - 5:15pm |

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Seminar | 13.03.2020
Bristol | 9:30am - 5:15pm
Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues
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Mar
13 2020 |
Bristol
9:30am - 5:15pm |

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Seminar | 02.04.2020
Edinburgh | 9:30am - 5:15pm
Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues
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Apr
2 2020 |
Edinburgh
9:30am - 5:15pm |

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Seminar | 15.06.2020
Birmingham | 9:30am - 5:15pm
Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues
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Jun
15 2020 |
Birmingham
9:30am - 5:15pm |