EMI share options : the complete guide /: the complete guide. (2015)

• Record Type: Book
• Further Information: Note: David Cohen.
• Authors: Cohen, David, 1955 December 15
• Contents: 1 Introduction2 How a company qualifies for EMI and the overall limit3 How an individual qualifies for EMI and the individual participation limits4 How an option qualifies as an EMI option5 Tax treatment of EMI options (other than capital gains tax on share sale)6 Disqualifying events: what they are and how they compare with the qualifying conditions7 Capital gains tax on disposal of EMI shares8 Corporation tax relief for the employer9 Company reorganisations – impact on EMI options of a takeover10 Interaction with HMRC11 Company law and employment law aspectsAppendix 1 HMRC form EMI1 (notice of EMI option grant) Appendix 2 HMRC form EMI40 (EMI annual return for year ended 5 April 2013) Appendix 3 HMRC form VAL231 (request for a share valuation in connection with EMI) Appendix 4 Checklist of matters that must or may be covered by an EMI share option agreement.
• Publisher Details: London : Bloomsbury Professional
• Publication Date: 2015
• Copyright Date: 2015
• Extent: 1 online resource (250 pages)
• Subjects: 658.3225; Business & Economics -- Taxation -- General; Incentive awards -- Great Britain; Employee stock options -- Great Britain; Small business -- Great Britain; Taxation
• Languages: English
• ISBNs: 9781780433462; 1780433468
• Related ISBNs: 9781780432540
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.