Advisory Circle - Tax investigations & Share incentive plans

Advisory circle “ Powered by Mazars” 1 February 2012

Agenda ,[object Object],[object Object],[object Object],[object Object]

Advisory circle “ Powered by Mazars” 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]

Contractual Disclosure Facility ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

www.mazars.co.uk Any questions? Gary.brothers @mazars.co.uk 0779 403 1487

Advisory circle “ Powered by Mazars” Share Schemes – 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 - £10 £1,000 Price paid CGT Exercise & Sale Grant Income tax Unapproved EMI

EMI Excluded trades Qualifying company First choice of share scheme Small companies Qualifying employee £120,000 limit Valuation pre grant CT deduction

EMI ,[object Object],[object Object],[object Object],[object Object],[object Object]

CSOP No excluded trades Can’t exercise for 3 years Second choice No size limit Qualifying employee £30,000 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 Don’t have in-house resource Allows you to offer a full service (so clients don’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

Advisory Circle - Tax investigations & Share incentive plans

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