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Tax Treatment of Employment Related Securities
London
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

Thank you to all those who attended in 2020!

If you would like to be kept up to date with the latest tax events, you can register your interest by downloading the 2020 brochure here.

2020 Key Highlights Included:

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