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

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Seminar | 14.07.2020

London | 9:30am - 5:15pm


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

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Jul
14
2020
London
9:30am - 5:15pm
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Seminar | 14.10.2020

Newcastle | 9:30am - 5:15pm


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

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Oct
14
2020
Newcastle
9:30am - 5:15pm
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Seminar | 16.10.2020

Glasgow | 9:30am - 5:15pm


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

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Oct
16
2020
Glasgow
9:30am - 5:15pm
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Seminar | 17.11.2020

Leeds | 9:30am - 5:15pm


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

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Nov
17
2020
Leeds
9:30am - 5:15pm
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Seminar | 03.12.2020

Bristol | 9:30am - 5:15pm


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

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Dec
3
2020
Bristol
9:30am - 5:15pm
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Prices (ex VAT)
Smart
Plan Information
£280
Season
Ticket Information
£420
Standard
£560
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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