Employment Related Securities and Unlisted Companies

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.

Ofera o analiza cuprinzatoare a legislatiei privind valorile mobiliare legate de munca (ERS) la ITEPA 2003, Partea 7, bazandu-se pe legislatia in sine, indrumarile HMRC si propriile ganduri si experienta ale autorului. Accentul se pune pe companiile nelistate, desi comentariul este relevant pentru acordarea optiunilor ERS si ERS in general.