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Informa

Thursday 24 January 2019
London

Tax Treatment of Employment Related Securities

Gain a comprehensive coverage into the latest updates and implications of Part 7 of ITEPA for Companies & Private Equity Firms

Chaired by Mahesh Varia, Partner, Travers Smith

Key Highlights Include:

The Forgotten Chapters – 3A, 3B, 3C, 3D and 4 of Part 7 ITEPA
  • An explanation of what these chapters cover, and how they have evolved to combat anti-avoidance
  • Adjustments to rights of shares held by employees – when these points can arise in PE situations (and pitfalls)
  • Easements for Chapter 3C made in recent years
  • How much turns on valuation?
ERS and Internationally Mobile Employees
  • Complexities of international mobile participants in share plans
  • Developments in HMRC approach
  • Withholding obligations – a global approach
  • Developments in UK corporation tax on share income
  • Global share reporting
Management Tax on MBO’s
  • Structuring trends and the impact for management
  • Relevance of the MoU
  • Latest thinking on Entrepreneurs' Relief
  • The international perspective
  • Disguised remuneration for close companies

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