Employment Related Securities

A fiscal valuation (a fiscal valuation refers to a valuation for tax purposes) will be required for company owners, directors and key employees where companies choose to introduce any of the following:-

  • Share Allotments to Employees
  • Enterprise Management Incentives (EMI) share schemes
  • Other approved and unapproved share option schemes
  • ESOP trusts
  • Phantom Share Schemes

Blue Sky can help you to consider the pros and cons of various valuation options, advise you upon the impact that certain employee restrictions/rights (especially rights relating to departing employees) will have upon the likely value and advise you on the possible view that HM Revenue & Customs will take on the subject of valuation.  We will prepare the case to be presented to HM Revenue & Customs for the preferred/chosen valuation, negotiate the valuation with HM Revenue & Customs (Shares and Asset Valuation office) and work with you to secure the best possible compromise.  Blue Sky can also advise you on the difference between ‘restricted’ and ‘unrestricted market value’.