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Employment Related Securities and Unlisted Companies
By Ken Moody
Paperback
$96.00
By Ken Moody
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The main aim of this work is to provide comprehensive analysis of the Employment Related Securities (ERS) legislation at ITEPA 2003, Part 7, drawing on the legislation itself, HMRC guidance and the author's own thoughts and experience. The focus is on unlisted companies though the commentary is relevant to awards of ERS and ERS options in general.
Chapters 2 to 4 of Part 7 are principally anti-avoidance legislation applying to:
Chapters 2 to 4 of Part 7 are principally anti-avoidance legislation applying to:
- Restricted or convertible securities
- Securities acquired for les...