Course description
The use of multiple classes of shares (commonly referred to as alphabet shares) is common in the Owner Managed Business (OMB) sector, particularly where dividends are desired to be payable at different rates between shareholders.
This virtual classroom seminar will examine the tax implications of implementing alphabet shares and the risks clients must be aware of, if done for the wrong reasons.
Join expert speakers Nick Wright and Pete Miller as they discuss share reorganisations, employment related securities implications, value shifting provisions, and Companies Act issues to be aware of, plus much more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
The use of multiple classes of shares (commonly referred to as alphabet shares) is common in the Owner Managed Business (OMB) sector, particularly where dividends are desired to be payable at different rates between shareholders.
This new virtual classroom seminar will examine the tax implications of implementing alphabet shares and the risks clients must be aware of, if done for the wrong reasons.
What You Will Learn
This live and interactive session will cover the following:
- Share reorganisations - what are they and ensuring no CGT charge arises on the implementation of alphabet shares
- Employment related securities implications
- Dividends or earnings? - Examining the validity of common scenarios
- Value shifting provisions
- Companies Act issues to be aware of
- HMRC reporting requirements
Expenses
MBL Seminars Limited
With over 1,000 expert speakers covering more than 3,360 different topics, our course portfolio is vast and can be delivered either online or in-person. With over 450 years of collective professional development experience, we are proud to be trusted to...