Employment Related Securities and Unlisted Companies

Ken Moody

Employment-Related Securities and Unlisted Companies is written with mainly private or unlisted companies in mind and explains in depth how the employment related securities ('ERS') rules in ITEPA 2003, Part 7 apply to employee share acquisitions generally, including: Securities as earnings Restricted or convertible securities Securities acquired for less than market value Securities disposed of for more than their market value Post-acquisition benefits connected with securities Securities acquired under options The book also explores employee share acquisitions through various means, the relevant capital gains tax rules and corporation tax relief for employee share acquisitions. Basic share valuation methodology is discussed and though PAYE and NICs do not apply generally to unlisted company shares/securities, they may apply where a market exists for the securities or on the occurrence of events related to ERS. Lastly, the compliance requirements with regard to online registration of schemes, annual returns, penalties etc, are also featured.

  • Format: Paperback
  • ISBN: 9781913507107
  • Publication Date: Nov 2022
  • Availability: In Stock - Despatched Within 5-7 Working Days

Seriously Fun Maths

Laura Tuohilampi

  • Format: Paperback
  • ISBN: 9781922607225
  • Publication Date: Jul 2022
  • Availability: In Stock - Despatched Within 5 Working Days

The Taxation of Small Businesses 2022/2023

Malcolm James

The Taxation of Small Businesses 2022-23 is a practical guide to all aspects of direct taxation of small businesses in one volume. It is ideal for sole practitioners and small partnerships, but will be a handy reference guide for all tax advisers. The book aims to give a clear explanation of the relevant legislation and practical advice on ways of minimising clients' tax liabilities and warning against common pitfalls. The fifteenth edition has been updated to incorporate changes as a result of the Finance Act 2022.  

  • Format: Paperback
  • ISBN: 9781913507312
  • Publication Date: Jul 2022
  • Availability: In Stock - Despatched Within 5-7 Working Days

Balance

Andrew Oberthur

  • Format: Paperback
  • ISBN: 9781922607263
  • Publication Date: May 2022
  • Availability: In Stock - Despatched Within 5 Working Days

Learning Language Through Movement

Garry Powell

  • Format: Paperback
  • ISBN: 9781922607300
  • Publication Date: Jul 2022
  • Availability: In Stock - Despatched Within 5 Working Days

Differentiation for Gifted Students in a Secondary School

Susan Nikakis

  • Format: Paperback
  • ISBN: 9781922607409
  • Publication Date: Jan 2023
  • Availability: In Stock - Despatched Within 5 Working Days

School Philanthropy Handbook

Gavan Woinarski

  • Format: Paperback
  • ISBN: 9781922607461
  • Publication Date: Mar 2023
  • Availability: In Stock - Despatched Within 5 Working Days

A State-of-the-Art Guide for Post-Installed Reinforcement

Daniel TW Looi

  • Format: Hardback
  • ISBN: 9789675492747
  • Publication Date: Jul 2022
  • Availability: In Stock - Despatched Within 5 Working Days

Personal Financial Planning

Joyce Nga

  • Imprint: Scola Books
  • Format: Paperback
  • ISBN: 9789675492761
  • Publication Date: Aug 2022
  • Availability: In Stock - Despatched Within 5 Working Days

English

Nicholas Lee BK

  • Format: Hardback
  • ISBN: 9789675492839
  • Publication Date: Mar 2023
  • Availability: In Stock - Despatched Within 5 Working Days

Combatting Corruption in the Commonwealth Caribbean

Roger Koranteng

Combatting Corruption in the Commonwealth Caribbean, has been published by the Commonwealth Secretariat to highlight the ways in which six Commonwealth Caribbean countries have made significant progress in combatting corruption. The Bahamas, Barbados, Dominica, Grenada, Saint Lucia and St Vincent and the Grenadines.

  • Format: Paperback
  • ISBN: 9781848599970
  • Publication Date: Jun 2022
  • Availability: In Stock - Despatched Within 5 Working Days

People Interacting

Ken Hancock

  • Format: Paperback
  • ISBN: 9781922607546
  • Publication Date: Apr 2023
  • Availability: In Stock - Despatched Within 5 Working Days

Handbook of Laparoscopic Surgery

Nikos F. Vlahos

  • Format: Paperback
  • ISBN: 9789925588756
  • Publication Date: Feb 2023
  • Availability: In Stock - Despatched Within 5-7 Working Days

Snowboarding

Phil Kettle

  • Format: Paperback
  • ISBN: 9781925308723
  • Publication Date: Oct 2022
  • Availability: In Stock - Despatched Within 5 Working Days

Mountain Biking

Phil Kettle

  • Format: Paperback
  • ISBN: 9781925308747
  • Publication Date: Oct 2022
  • Availability: In Stock - Despatched Within 5 Working Days

Rock Climbing

Phil Kettle

  • Format: Paperback
  • ISBN: 9781925308778
  • Publication Date: Oct 2022
  • Availability: In Stock - Despatched Within 5 Working Days

Unheard Voices of the Next Generation

Sasha Toperich

  • Format: Paperback
  • ISBN: 9780960012718
  • Publication Date: May 2022
  • Availability: In Stock - Despatched Within 5 Working Days

Student Wellbeing Handbook

Leon Furze

  • Format: Paperback
  • ISBN: 9781922607607
  • Publication Date: Feb 2023
  • Availability: Temporarily out of stock: Usually despatched in 14-18 days

All or Nothing

Phil Kettle

  • Format: Paperback
  • ISBN: 9781925308655
  • Publication Date: Oct 2022
  • Availability: In Stock - Despatched Within 5 Working Days

Bungy Jumping

Phil Kettle

  • Format: Paperback
  • ISBN: 9781925308709
  • Publication Date: Oct 2022
  • Availability: In Stock - Despatched Within 5 Working Days