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Restricted securities regime for share issues or transfers

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 8: Providing shares to employees Unapproved share schemes – summary of key tax charges on employee shares Background Scope of ‘restricted securities’ regime Founders’ shares Shares subject to transfer restrictions and pre-emption rights Leaver clauses Valuation issues Impact on approved share schemes ‘Narrow’ employee-controlled company exemption Use of ‘nil or partly paid’ shares Use of growth shares ...

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