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

Outdoor Education at School

Garry Powell

  • Format: Paperback
  • ISBN: 9781922607423
  • Publication Date: Dec 2022
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Introduction to European Tax Law on Direct Taxation

Michael Lang

  • Format: Paperback
  • ISBN: 9781913507459
  • Publication Date: Jan 2023
  • Availability: In Stock - Despatched Within 5-7 Working Days

The Thinking Classroom

Alice Vigors

  • Format: Paperback
  • ISBN: 9781922607348
  • Publication Date: Jan 2023
  • 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

Handbook of Laparoscopic Surgery

Nikos F. Vlahos

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

English

Nicholas Lee BK

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

Mathematics

Yong Yau

  • Imprint: Scola Books
  • Format: Paperback
  • ISBN: 9789675492860
  • Publication Date: Mar 2023
  • Availability: In Stock - Despatched Within 5 Working Days

I'm (High-Key) Lost

Phoey Lee Teh

  • Imprint: Dialogy
  • Format: Paperback
  • ISBN: 9789675492822
  • Publication Date: Mar 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

People Interacting

Ken Hancock

  • Format: Paperback
  • ISBN: 9781922607546
  • Publication Date: Apr 2023
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Enabling Sustainable Trade in the OECS

Following the severe impact of the COVID-19 pandemic, there is an opportunity to build back better by establishing sustainable economies that are more resilient to external shocks. For the countries of the Organisation of Eastern Caribbean States (OECS), achieving this will require addressing their unique vulnerabilities as SIDS.

  • Format: Paperback
  • ISBN: 9780850920055
  • Publication Date: Apr 2023
  • Availability: In Stock - Despatched Within 5 Working Days

Sustainable Production and Trade

Sustainable Production and Trade: Perspectives from the Commonwealth provides valuable insights into some of the dynamics, opportunities, challenges and policy options to engage more holistically with trade and sustainability at the national, regional and global levels.

  • Format: Paperback
  • ISBN: 9780850920109
  • Publication Date: May 2023
  • Availability: In Stock - Despatched Within 5 Working Days

Data-Informed Learners

Selena Fisk

  • Format: Paperback
  • ISBN: 9781922607522
  • Publication Date: May 2023
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Seaweeds of Denmark

Ruth Nielsen

  • Imprint: The Royal Danish Academy of Sciences and Letters
  • Format: Hardback
  • ISBN: 9788773044483
  • Publication Date: Jun 2023
  • Availability: Temporarily out of stock: Usually despatched in 14-18 days

Structuralism As One - Structuralism As Many

Lorenzo Cigana

  • Imprint: The Royal Danish Academy of Sciences and Letters
  • Format: Paperback
  • ISBN: 9788773044476
  • Publication Date: Jun 2023
  • Availability: In Stock - Despatched Within 5-7 Working Days

Essential Organic Chemistry

Careen Teh

  • Imprint: Scola Books
  • Format: Paperback
  • ISBN: 9789675492815
  • Publication Date: Jul 2023
  • Availability: In Stock - Despatched Within 5 Working Days

Greek Pioneers in Medical and Biomedical Sciences, 1821-2021

Apostolos K. Gerontas

  • Format: Paperback
  • ISBN: 9789925351657
  • Publication Date: Jul 2023
  • Availability: In Stock - Despatched Within 5-7 Working Days

The Commonwealth Guide to Mediation

Matthew Goldie-Scot

By examining the position of mediation in a tradition of 'adversarial' court-adjudicated disputes, The Commonwealth Guide to Mediation: A Resource for Practitioners and Policy-makers chronicles the evolution of mediation as a case management tool.

  • Format: Paperback
  • ISBN: 9780850920123
  • Publication Date: Jul 2023
  • Availability: In Stock - Despatched Within 5 Working Days