Jonathan Fletcher Rogers

Addleshaw Goddard

Jonathan is the head of Addleshaw Goddard's Employee Incentives and Remuneration practice, and advises UK and multinational clients on the design and implementation of share and cash-based employee incentive plans. He also advises quoted companies on corporate governance and disclosure issues in relation to remuneration. Jonathan is a regular speaker at conferences on executive remuneration and share plans more generally and has been recognised as a leading individual in employee incentives in Chambers and Partners.

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SIP rules

Precedents

This Precedent is a set of template rules for the grant of partnership shares, free shares, matching shares and/or dividend shares pursuant to a Share Incentive Plan (SIP) which complies with Schedule 2 of the Income Tax (Earnings and Pensions) Act 2003. These precedent SIP rules follow the format of the HMRC model rules, but also include certain additional provisions.

Share Incentives

SIP trust deed

Precedents

Any shares acquired under a Share Incentive Plan (SIP) must be held on the employee’s behalf in a UK-resident employee benefit trust. This precedent is a template trust deed to accompany the rules of a SIP. This precedent trust deed follows the format of the HMRC model rules, but also includes certain additional provisions.

Share Incentives

SIP—checklist

Checklists

This is a Checklist of the main issues to be considered before implementing a tax-advantaged share incentive plan (SIP), before granting awards under a SIP and before the general operation of a SIP.

Share Incentives

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