Alphabet Shares - Tax Implications & Risks Explored with Jerroms Miller

Introduction

The use of multiple classes of shares (commonly referred to as alphabet shares) is common in the Owner Managed Business (OMB) sector, particularly where dividends are desired to be payable at different rates between shareholders.

This new virtual classroom seminar will examine the tax implications of implementing alphabet shares and the risks clients must be aware of, if done for the wrong reasons.

What You Will Learn

This live and interactive session will cover the following:

• Share reorganisations - what are they and ensuring no CGT charge arises on the implementation of alphabet shares
• Employment related securities implications
• Dividends or earnings? - Examining the validity of common scenarios
• Value shifting provisions
• Companies Act issues to be aware of
• HMRC reporting requirements

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.