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Employee Share Schemes

Mark Ife

Employee Share Schemes, Sixth Edition

provides a comprehensive examination of the

taxation, legal and compliance issues concerning the acquisition of shares by employees in their

employer company, whether public or private.

Adaptable resources to suit your needs

With a detailed review of the key issues and techniques involved in establishing and operating

share plans, this practical guide includes worked examples to illustrate complex calculations and a

useful series of precedents and forms to help with contract construction. Clear advice on the most

common share schemes helps to ensure that plan rules are fully compliant with legislation.

Substantial change: explained and analysed

With over 100 pages on employee share schemes in Finance Act 2014, it has never been

more important for you to understand legislative changes and the consequences for your clients.

This updated sixth edition features new commentary on:

Significant changes to the previously ‘approved’ share plans following a review by the Office

of Tax Simplification

The self-certification process for tax-advantaged share plans

New limits for participation in SAYE and SIP (effective April 2014)

Disguised remuneration and operating within the new restrictions on directors’ remuneration

New rules regarding the taxation of internationally mobile employees (effective April 2015)

ISBN: 9781780436326

Pub. Date:





Global Transfer Pricing

John Henshall

The new edition of

Global Transfer Pricing

includes Deloitte’s 2016 Global Transfer Pricing

Country Guide, an indispensable source of information on the transfer pricing regimes in 58

jurisdictions around the world.

Further updates to this edition include updates in line with the BEPS project conclusions

including discussion of G20 involvement, findings of the OECD paper on low value-add services,

updated in the light of changes to Chapter VI of the OECD Transfer Guidelines and a new chapter

dealing with the documentation, given the significant changes to Chapter V of the Guidelines.

ISBN: 9781780439839 ISBN: 9781780439846

Pub. Date: