Course description
Non-tax advantaged share plans present an array of opportunities if you know what to look out for. Since they were introduced, companies have discovered an array of benefits that these plans can offer, notably their flexibility and how they allow for the application of international share plans.
Jeremy Mindell presents this live and interactive broadcast which will explore a number of themes relating to this type of share plan, with a specific focus on the tax and national insurance implications.
It will summarise the difference between shares and options, the importance of identifying employment related securities, how tax is structured in these plans, and much more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
Share schemes broadly divide into two categories, tax advantaged and non-tax advantaged.
This virtual classroom session looks at the impact of introducing non-tax advantaged share plans. There are a variety of reasons, notably flexibility and the application of international share plans why companies introduce non-tax advantaged plans.
The session will explore a number of themes including the tax and national insurance implications and will be of interest to anyone who deals with remuneration and employment taxation.
What You Will Learn
This live and interactive session will cover the following:
- Difference between shares and options
- The importance of identifying employment related securities
- How tax is structured on these plans
- Valuation of the shares/options
- Interaction between income tax and capital gains tax
- The use of section 431 elections
- Anti-avoidance rules
- International tax considerations for internationally mobile employees
- National insurance issues
- HMRC reporting
Expenses
MBL Seminars Limited
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