Access the Director's Guide

Director's Guide contents

• Introduction
  • Main types of employee share scheme
  • Effectiveness of schemes
  • Articles and capital structure
  • The ABI guidelines
  • Use of share schemes by unquoted companies
• Choosing the right share scheme
  • Clarifying company objectives
  • Attracting and retaining key staff
  • Improving staff morale and commitment
  • Conserving cash
  • Succession planning
  • Tax saving
  • Dilution of equity
  • When statutory schemes are unsuitable
  • LTIPs
  • Some practical issues
  • Communicating with employees
• Underlying tax principles
  • Restricted shares
  • Convertible securities
  • New ventures
  • Gifts of shares
  • Capital gains tax
  • PAYE and NICs
  • Internationally mobile employees
  • Stamp duty
  • Corporation tax
  • Transfer pricing
• All-employee share ownership
  • The Share Incentive Plan
• Acquisition of securities by employees
  • The SAYE Option Scheme
  • Deferred Purchase Plan
  • Joint Ownership Plan
• Acquisition of securities by employees
  • The SAYE Option Scheme
  • Deferred Purchase Plan
  • Joint Ownership Plan
• Targeted incentives for key employees
  • Non-statutory share option schemes
  • The Enterprise Management Incentive
  • The CSOP Scheme
• Employee benefit trusts
  • An internal market for private company shares
  • Warehousing of employee shares
  • Selection of trustees
  • Powers and responsibilities of trustees
  • Treatment of non-share benefits
  • Other tax issues
  • Termination of trusts
• Share capital considerations
  • Non-voting shares
  • Use of shares in subsidiary companies
  • Loss of rights on leaving employment
  • Other restrictions on shares
  • Financial assistance
  • Take-overs and demergers
• Valuing company shares
  • Valuation of sustainable earnings
  • Adjustments to the price earnings ratio
  • Alternative methods of valuation
  • Obtaining agreed valuation
• Implementing a share plan
  • Approval by HM Revenue & Customs
  • Adapting foreign schemes
  • Employee communication
  • Securities regulations
• Administration and reporting
  • Tax reporting
  • Accounting requirements
  • Quoted company reporting
  • Communicating with employees
• Plan design: summary checklist
• Glossary
• Contacts