Share incentives

Share incentives guidance:

In 2011, anti-avoidance legislation in the form of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) was introduced to tackle arrangements aimed at...

Practice Note

Introduction HMRC has, for many years, sought to ensure that the rewards gained from employment are properly subject to income tax and National Insurance contributions...

Practice Note

Overview of potential IHT charges It is important when establishing or operating an employee benefit trust (EBT) that the potential for Inheritance Tax (IHT) charges to...

Practice Note

FORTHCOMING CHANGE: The EU Fifth Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force on 9 July 2018. The...

Practice Note

FORTHCOMING CHANGE: The EU Fifth Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force on 9 July 2018. The...

Practice Note

This Practice Note provides an introduction to: • why companies have employee ownership models • the main types of share ownership models, and • issues to consider when...

Practice Note

FORTHCOMING CHANGE: from 6 April 2020, the off-payroll IR35 regime currently applicable to public authorities will be extended to all medium and large private sector...

Practice Note

What are unapproved share options? Share options are rights to acquire shares which can be exercised when certain conditions have been met (such as the passing of a time...

Practice Note

FORTHCOMING CHANGE: The EU Fifth Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force on 9 July 2018. The...

Practice Note