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Professional Training

Shares, Options & Private Equity Hurdle Rewards - The Key Tax Issues

Length
6 hours
Next course start
15 October, 2024 (+2 start dates)
Course delivery
Classroom
Length
6 hours
Next course start
15 October, 2024 (+2 start dates)
Course delivery
Classroom

Course description

This in-person course will consider the tax issues relevant to shares, options and private equity hurdle rewards for UK and non-UK employees. It will review the principal tax charges and reliefs, how to secure favourable tax treatment and the main issues on sale of the rewards.


The topics covered will include income v capital returns, shares v options, vesting and forfeiture, principal tax issues for UK and non-UK employees, principal income tax charges and reliefs, principal social security charges and reliefs, capital gains tax charges and reliefs, BVCA Memorandum of Understanding, ESOPs, EMIs, tax issues on sale, courts and anti-avoidance, tax treaties, employment income and capital gains, social security agreements and NIC, and reporting.

Upcoming start dates

Choose between 2 start dates

15 October, 2024

  • Classroom
  • London
  • English

2 July, 2025

  • Classroom
  • London
  • English

Outcome / Qualification etc.

Following all MBL courses, a certificate of attendance will be provided for those who are required to evidence their CPD activity to a professional body.

Training Course Content

Introduction

This in-person course will consider the tax issues relevant to shares, options and private equity hurdle rewards for UK and non-UK employees.

It will review the principal tax charges and reliefs, how to secure favourable tax treatment and the main issues on sale of the rewards.

What You Will Learn

This course will cover the following.

  • Income v capital returns
  • Shares v options
  • Shares - vesting and forfeiture
  • Principal tax issues for UK and non-UK employees
  • Principal income tax charges and reliefs including:
    • ITEPA - s.62 'general earnings'
    • Part 7 of ITEPA - tax charges on employment-related securities and employment-related securities options
    • Part 7A of ITEPA - 'disguised remuneration'
    • Elections - s.431 ITEPA
  • Principal social security charges and reliefs
  • Capital gains tax charges and reliefs:
    • Business Asset Disposal relief
  • BVCA Memorandum of Understanding
  • ESOPs
  • EMIs
  • Tax issues on sale:
    • Cash
    • Deferred consideration
    • Earn-outs
  • Courts and Anti-avoidance:
    • RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) (Appellant) v Advocate General for Scotland (Respondent) (Scotland) [2017]
    • UBS AG v Revenue and Customs Comrs [2016]
  • Tax treaties, employment income and capital gains
  • Social security agreements and NIC
  • Reporting

Expenses

From £486
MBL Seminars Limited
C/o Law Business Research
Holborn Gate, 330 High Holborn
WC1V 7QT London

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...

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