Employees' share ownership plans : the use of trust with employees' share schemes : a specially commissioned report
著者
書誌事項
Employees' share ownership plans : the use of trust with employees' share schemes : a specially commissioned report
（Longman intelligence reports）
Longman, 1990
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内容説明・目次
内容説明
Employee share ownership has been encouraged in the last decade and many forms of employees' share schemes are available. This book is a study of the tax, company and financial services regulations relating to the use of trusts with these schemes. It gives advice on how to avoid contravening taxation rules and outlines the fiscal requirements for establishing and running an ESOP scheme, including a description of the relevant tax and company laws. There are also case studies, a schedule of ESOPs known to have been created to date and a summary of the technical pitfalls and proposals for reform.
目次
- What is an ESOP?
- some situations in which an ESOP might be appropriate
- one example of a particular type of ESOP
- company law considerations
- Financial Services Act implications
- tax relief for contributions to an ESOP
- qualifying employee share ownership trusts - new relief under FA 1989
- share sales to an ESOT - new CGT relief
- contributions to an ESOP - other tax consequences
- the ESOP trust as a discretionary settlement inheritance tax
- the taxation of the trustees
- ESOPs and the use of approved schemes
- the use of offshore trustees
- ESOPs for quoted companies
- case studies. Appendix: ESOPs so far known to have been established.
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