Employee share schemes are arrangements under which a company provides its employees with shares or options
over shares as part of their remuneration.  This webinar considers the different forms those arrangements may take
and the associated tax consequences. 

The tax rules in this area were fully amended in 2018 and the new rules take a conceptually different approach to that which
applied historically.

The session will cover the following:

• Do the latest employee share scheme tax rules apply to any scenario in which an employee receives an equity interest
  in a business?
• How is the timing and the amount of income determined for employees receiving shares or options under an employee
  share scheme?
• In what circumstances can an employer business take a deduction for the provision of employee share scheme
  benefits and scheme establishment costs?
• Can an employer provide employees with a loan to purchase shares in their business?
• Compliance issues with employee share scheme income being taxed via the PAYE system and holiday pay implications.

Upon satisfactory completion of this webinar you will be able to:

• Understand the different ways in which employees can potentially receive an equity interest in a company.
• Identify the material tax issues involved with the terms of a particular share purchase and option scheme.
• Have the ability to analyse and tailor the terms of an employee share scheme to best achieve the desired commercial
  position in a tax efficient manner.

Total CPD Hours: 1

Suited to:

• Accountants and lawyers that commonly advise clients on arrangements to provide employees with an equity interest
  in their business.
• External and internal professional advisors and other personnel with an interest in employee remuneration and
  incentives and the benefits and pitfalls of implementing an employee share scheme.

Presenter:

Greg Neill, Partner – Tax Advisory, Findex

Greg has a legal background and has worked in large law firms in New Zealand and the UK.  He provides advice on the full
spectrum of tax matters, ranging from individual issues through to complex corporate or financing transactions.  Greg has
significant experience with the tax consequences of employee remuneration and incentives, including employee share schemes.