Dilpa Raval

Associate, CMS
Dilpa Raval is an Associate in CMS tax team and specialises in advising on employee share scheme and incentive arrangements. Dilpa advises both listed and unlisted companies on the structuring, establishing and operating of tax favoured and non-tax favoured share plans as well as advising on the impact of employee incentive arrangements in corporate transactions including M&A's and IPO's. Dilpa also advises on the tax implications of share scheme arrangements including income tax, national insurance and capital gains tax (including entrepreneurs' relief), on the establishment and wind up of employee benefit trust arrangements and on the requirements for the directors’ annual remuneration report.
Contributed to

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An introduction to corporate governance and share schemes
Practice Note

This Practice Note introduces the concept of corporate governance and in particular the UK approach to corporate governance in relation to share schemes. This Practice Note examines both the regulatory approach to corporate governance in the UK and the institutional guidelines issued by some of the main bodies including the Investment Association (IA), the Pensions and Lifetime Savings Association (PLSA) (formerly called the National Association of Pension Funds (NAPF) and the Pensions & Investments Research Consultants (PIRC). Finally the Practice Note looks at how companies monitor their compliance with the UK Corporate Governance Code and how the corporate governance regime differs in the UK for financial services firms. This Practice Note is written in partnership with Graham Muir and Dilpa Raval of CMS.

An introduction to Enterprise Management Incentive options for corporate lawyers
Practice Note

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note on share incentives (also known as share schemes) gives an introduction to Enterprise Management Incentive options (EMI options).

An introduction to tax-advantaged Share Incentive Plans for corporate lawyers
Practice Note

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note on share incentives (also known as share schemes) gives an introduction to HMRC approved Share Incentive Plans (SIPs).

An introduction to tax-advantaged share option schemes for corporate lawyers
Practice Note

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note on share incentives (also known as share schemes) gives an introduction to tax-advantaged share option schemes.

Corporate issues in relation to share incentives
Practice Note

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note focuses on corporate issues that arise in the context of share incentives (also known as share schemes).

Disguised remuneration and its relevance to employee share incentives—a guide for corporate lawyers
Practice Note

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note refers to the aspects of disguised remuneration legislation which apply to employee share incentives (also known as share schemes).

Restricted securities—what are they and how are they taxed? A guide for corporate lawyers
Practice Note

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note gives an introduction to restricted securities in the context of share incentives (also known as share schemes), examining what they are and the tax treatment that they are subject to.

Practice areas

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