Course description
This live and interactive 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.
Join popular presenter Jeremy Mindell in our virtual classroom as he discusses topics including income v capital returns, shares v options, vesting and forfeiture, and principal tax issues for UK and non-UK employees. Principal income tax, social security, and capital gains tax charges and reliefs will be discussed, along with ESOPs, EMIs, tax issues on sale, courts and anti-avoidance, and much more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
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:
- Business Asset Disposal 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
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...