1
Type
Speaker
CPD Hours Level
Seminar 6 UpdateInformation
Accreditation Information
SRA Competency B
VIEW FEEDBACK
'Lots of examples, excellent delivery'

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

Book now

Added to basket

Seminar | 11.03.2020

Newcastle | 9:30am - 5:15pm


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

Checkout
Continue Shopping
Mar
11
2020
Newcastle
9:30am - 5:15pm
Add

Added to basket

Seminar | 12.03.2020

Leeds | 9:30am - 5:15pm


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

Checkout
Continue Shopping
Mar
12
2020
Leeds
9:30am - 5:15pm
Add

Added to basket

Seminar | 13.03.2020

Bristol | 9:30am - 5:15pm


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

Checkout
Continue Shopping
Mar
13
2020
Bristol
9:30am - 5:15pm
Add

Added to basket

Seminar | 02.04.2020

Edinburgh | 9:30am - 5:15pm


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

Checkout
Continue Shopping
Apr
2
2020
Edinburgh
9:30am - 5:15pm
Add

Added to basket

Seminar | 15.06.2020

Birmingham | 9:30am - 5:15pm


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

Checkout
Continue Shopping
Jun
15
2020
Birmingham
9:30am - 5:15pm
Add
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
Can’t Make the Date?

Please let us know if you wish to be notified when new dates are added for this programme

Related Events