BIM44247 - Specific deductions: employee share schemes: costs of providing shares to employees: introduction
Shares may be provided to employees in a number of ways:
- by a company (usually the employing company or its parent company) issuing new shares direct to the employees;
- through an employee share ownership trust set up and funded by contributions from the employing company - the shares provided to the employees may be existing shares bought by the trust, or new shares issued to the trust by the company;
- through an employee share ownership trust set up by the parent company of a group of which the employing company is a member, funded by contributions from the employing company and any other participating group companies (this is commonly known as a 바카라 사이트˜group scheme바카라 사이트™);
- through a global 바카라 사이트˜group바카라 사이트™ share scheme if the employing company is a member of a multinational group of companies - the parent company may charge the employing company (an 바카라 사이트˜intra-group recharge바카라 사이트™) for allowing its employees to benefit from the scheme;
- in smaller privately-owned companies by the existing shareholders who control the company giving or selling their shares direct to employees.