Reports on executive pay is regularly in the news. We include subtopics on corporate governance, remuneration issues for financial services firms and a comparison of UK Corporate Governance remuneration principles.
Get updated documents and a Practice Note examining common disguised remuneration scenarios in share schemes. There’s nothing like this elsewhere.
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This week's edition of Share Incentives weekly highlights includes a focus on executive pay as the AGM season continues....
This week's edition of Share Incentives weekly highlights includes (1) an update on the draft Audit Reform Bill and (2) a focus on executive pay as...
This week's edition of Share Incentives weekly highlights includes a focus on executive pay as the AGM season continues....
In its judgments in Revenue and Customs Commissioners v Atholl House Productions and Kickabout Productions v Revenue and Customs Commissioners, the...
This week's edition of Share Incentives weekly highlights includes a focus on executive pay as the AGM season continues....
Disguised remuneration and the self-employedIn 2011, anti-avoidance legislation in the form of ...
Disguised remuneration—structure of the regime and its implications in practiceIntroductionHMRC has, for many years, sought to ensure that the rewards...
Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICsThis Practice Note describes the rules on the disclosure of tax avoidance...
Disclosure of tax avoidance schemes—procedureThis Practice Note covers the procedural aspects of the rules on the disclosure of tax avoidance schemes...
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineThis Practice Note provides a broad overview of:•the Intergovernmental Agreement...
Growth shares term sheet[INSERT NAME OF COMPANY]growth SHARESThis term sheet summarises a proposal to incentivise key employees of [insert name of...
Note to company in relation to granting EMI options and maintaining the EMI qualifying status of the options[Insert name of company granting EMI...
Enterprise management incentives (EMI) qualification questionnaireEnterprise management incentives suitability questionnaire in respect of [insert...
Questionnaire to select the right type of share schemeSelection of the right share scheme is essential in order to ensure that the arrangement meets...
EMI option'>share option scheme rulesRules of the [insert name of company granting EMI options] enterprise management incentives Scheme1Definitions...
Malus and clawbackFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to...
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
EMI—notification of grant of options to HMRCEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise...
Comparison of the enterprise management incentives (EMI) provisions of the Employee Share Schemes User Manual (ESSUM) and the Employee Tax Advantaged...
Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share...
Phantom share awards and optionsWhat is a phantom award?Phantom awards, broadly speaking, can be split into two categories, phantom share awards and...
The advantages and disadvantages of each share incentive arrangementThis Practice Note seeks to summarise the main advantages and disadvantages of...
EMI standalone share option agreementThis Agreement is made on [insert date of execution of the share option agreement]Parties1[insert name of company...
Nil paid shares and partly paid shares—practical considerationsWhat are nil paid shares and partly paid shares?When shares are issued, their...
Long-term incentive plans—income tax and NICs treatmentTypes of LTIP awardsThe most common type of awards that can be made under a long-term incentive...
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
Employee share schemes—dealing with leaversWhat are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the...
Growth shares—practical examples and comparisons with optionsWhat are growth shares?Growth shares, also known as value shares or hurdle shares, are a...
Understanding US non-qualified deferred compensation arrangements and Internal Revenue Code Section 409ARelevance of non-qualified deferred...
EMI and disqualifying eventsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives...
LTIP—cash award certificate[insert name of company who granted the award pursuant to the long term incentive plan (LTIP)] (Company)[insert name of...
SIP rules1Definitions and interpretation1.1The following words and expressions have the following meanings:Accumulation Period•in relation to...
CSOP option certificate[insert name of company who granted the company share option plan (CSOP) option] (Company)Option certificate in respect of an...
The determination of the position, velocity and/or other characteristics of an object, or the obtaining of information relating to these parameters by means of the propagation properties of radio waves.
Land used by local people for lawful sports and pastimes ‘as of right’ (ie without permission, force or secrecy) for at least 20 years. TVGs may restrict or prevent development and it is a criminal offence to disturb or interfere with the use or enjoyment of a TVG.
One of the three sets of procedural rules by which the court carries out it case management functions in respect of a claim: small claims, fast track and multi-track.
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