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Management buy-outs and employment-related securities

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 Implications of shares being treated as restricted securities Memorandum of understanding (‘MOU’) with BVCA Potential impact of ratchet arrangements ...

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