Employment related securities and unlisted companies: 2022
Auteur :
Moody, Ken
Éditeur :
Spiramus Press
ISBN :
9781913507107
Date de publication :
30 nov. 2022
Dimensions :
23,4 x 15,6 cm
Langue :
Anglais
Pays d'origine :
Grande Bretagne
Provides 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.