Management Interests in Private Equity and Venture Capital Investment
This part of the topic index contains resources on Management interests in private equity and venture capital investment. Please select the resource that you require by clicking on the relevant tab below.
7
resources
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basis and update them as soon as possible.
| 1 | Employee share schemes: a quick guide Do you know your CSOPs from your LTIPs? This quick guide summarises the various employee share incentive schemes available to UK companies and highlights some of the regulatory and other issues which can cause difficulties for share plans. This is one of a series of quick guides (see Quick guides). | Practice note: overview | Maintained |
| 2 | Restricted securities: a quick guide A quick guide to the key features of the restricted securities taxation regime. | Practice note: overview | Maintained |
| 3 | Employment-related securities The definition of employment-related securities is essential for several provisions under which income tax (and potentially also NICs) can arise where securities are acquired or held by or for employees or directors. Some of these tax charges arise frequently and are important in many situations. This practice note examines the meaning of securities and employment-related for the purposes of these tax charges. | Practice notes | Maintained |
| 4 | HMRC/BVCA memoranda: management interests in private ... HMRC and the British Venture Capital Association have agreed two memoranda of understanding intended to offer certainty about valuation and tax treatment of equity interests awarded to managers of target companies and private equity and venture capital providers if certain requirements are met. These memoranda are summarised in this practice note. | Practice notes | Maintained |
| 5 | Internal rate of return (IRR): an introduction This note introduces the concept, use and calculation of internal rate of return as a measure of performance in private equity investments. | Practice notes | Maintained |
| 6 | Management buyouts: risks and rewards for management This practice note provides an overview of the legal and tax issues arising in buyout situations from management's perspective. | Practice notes | Maintained |
| 7 | Restricted securities Where securities (or interests in them) are acquired or held by or for employees or directors, they are often subject to restrictions which may reduce their value. These restrictions can be important to the design of employee incentives and remuneration. Restrictions of this type are also important because they bring many employees within complex income tax provisions for the taxation of restricted securities. These income tax provisions are explained in this practice note. | Practice notes | Maintained |