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Advisory Circle - Tax investigations & Share incentive plans

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Amy Goold

The first in a series of presentations for smaller accountants

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Advisory circle โ€œ Powered by Mazarsโ€ 1 February 2012
Agenda ,[object Object],[object Object],[object Object],[object Object]
Advisory circle โ€œ Powered by Mazarsโ€ HMRC activities including investigations, enquiries and disputes 1 February 2012
Face to face ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object],[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object],[object Object],[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contractual Disclosure Facility ,[object Object],[object Object],[object Object]
www.mazars.co.uk Any questions? Gary.brothers @mazars.co.uk 0779 403 1487
Advisory circle โ€œ Powered by Mazarsโ€ Share Schemes โ€“ tax efficient share schemes to incentivise employees 1 February 2012
[object Object],[object Object],[object Object],[object Object],Amy Goold, Tax director
Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Share schemes Approved ,[object Object],[object Object],[object Object],Unapproved ,[object Object],[object Object],[object Object],[object Object],[object Object]
Why options? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EMI Value - ยฃ10 ยฃ1,000 Price paid CGT Exercise & Sale Grant Income tax Unapproved EMI
EMI Excluded trades Qualifying company First choice of share scheme Small companies Qualifying employee ยฃ120,000 limit Valuation pre grant CT deduction
EMI ,[object Object],[object Object],[object Object],[object Object],[object Object]
CSOP No excluded trades Canโ€™t exercise for 3 years Second choice No size limit Qualifying employee ยฃ30,000 limit Valuation pre grant CT deduction
Unapproved scheme Split Interest Share Plan Joint ownership Employees low value on day 1 Capital & income rights split Employee benefit trust Valuation Shares increase in value
Unapproved schemes Deferred shares Flowering shares Partition shares ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other considerations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Why Mazars? Why Mazars? Experience Donโ€™t have in-house resource Allows you to offer a full service (so clients donโ€™t go elsewhere) Non-poaching agreement Happy clients! Act direct for client or in the background
Clifton Down House Beaufort Buildings Clifton BS8 4AN Tel : 0117 973 4481 Fax: 0117 974 5203 www.mazars.co.uk Any questions? a [email_address] 0779 403 1527
Thank you ,[object Object]

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Advisory Circle - Tax investigations & Share incentive plans

  • 1. Advisory circle โ€œ Powered by Mazarsโ€ 1 February 2012
  • 2.
  • 3. Advisory circle โ€œ Powered by Mazarsโ€ HMRC activities including investigations, enquiries and disputes 1 February 2012
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  • 16. www.mazars.co.uk Any questions? Gary.brothers @mazars.co.uk 0779 403 1487
  • 17. Advisory circle โ€œ Powered by Mazarsโ€ Share Schemes โ€“ tax efficient share schemes to incentivise employees 1 February 2012
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  • 22. EMI Value - ยฃ10 ยฃ1,000 Price paid CGT Exercise & Sale Grant Income tax Unapproved EMI
  • 23. EMI Excluded trades Qualifying company First choice of share scheme Small companies Qualifying employee ยฃ120,000 limit Valuation pre grant CT deduction
  • 24.
  • 25. CSOP No excluded trades Canโ€™t exercise for 3 years Second choice No size limit Qualifying employee ยฃ30,000 limit Valuation pre grant CT deduction
  • 26. Unapproved scheme Split Interest Share Plan Joint ownership Employees low value on day 1 Capital & income rights split Employee benefit trust Valuation Shares increase in value
  • 27.
  • 28.
  • 29. Why Mazars? Why Mazars? Experience Donโ€™t have in-house resource Allows you to offer a full service (so clients donโ€™t go elsewhere) Non-poaching agreement Happy clients! Act direct for client or in the background
  • 30. Clifton Down House Beaufort Buildings Clifton BS8 4AN Tel : 0117 973 4481 Fax: 0117 974 5203 www.mazars.co.uk Any questions? a [email_address] 0779 403 1527
  • 31.