Share Incentives

The world of share incentives and employee ownership is currently one of the hottest topics and a huge priority for the current government. The law is constantly changing and companies are regularly having to grapple with new legislation, new guidance and new ideas. In such a complex, ever-changing area, where the repercussions of getting it wrong can be unforgiving, companies need to understand the law and implement it correctly.

Clear, no-nonsense practice notes take you through what you need to know – with direct links straight to the right part of the trusted tax bibles: Tolley’s Yellow and Orange Tax Handbooks, Simon’s Tax Cases and HMRC’s Manuals. And when you need to delve deeper, direct links to trusted authority, including Simon’s Taxes plus articles from Tax Journal and Taxation, in Lexis®Library. In addition, our up-to-date editable PDF forms and Smart Precedents take less time to draft.

Easy to use, up-to-date, all in one place and always accurate.

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Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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9th Nov

Most recent Share Incentives content

Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Bermuda; Brazil; China; France; Germany; Hungary; India; Indonesia; Italy;...
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16th Jan
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Austria; France; Germany; Hong Kong; Ireland; Japan; Luxembourg;...
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16th Jan
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
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15th Jan
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
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15th Jan
Practice notes
This note deals with the specific rules contained within sections 446X–446Z of Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003 ) (Part 7,...
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15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Chile published as part of the...
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15th Jan
Practice notes
Share options are an enforceable right for an employee to acquire shares at a given price, subject to meeting pre-determined conditions. The share...
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Produced in partnership with Will Cookson of Spiral Sky Limited 15th Jan
Practice notes
The Financial Services and Markets Act 2000 (FSMA 2000) is the principal legislation governing the financial services sector and regulating securities...
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Produced in partnership with Ian Fraser of PWC 15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Turkey published as part of the Lexology Getting the Deal...
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15th Jan
Practice notes
Business asset disposal reliefBusiness asset disposal relief (BADR), is a capital gains tax (CGT) relief designed to encourage individuals to set up...
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15th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These...
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15th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Luxembourg published as part of the Lexology Getting the Deal...
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15th Jan
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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15th Jan
Practice notes
Company share option plans (CSOPs) are discretionary share option plans which can be operated on an all-employee basis but which are usually used on a...
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15th Jan
Practice notes
The market value of shares granted under company share option plan (CSOP) options must be determined in order to ensure that:•the exercise price...
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15th Jan
Practice notes
IntroductionPartnerships of all sizes often struggle to devise a remuneration structure for their partners that is fair, rewards the 'right'...
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Produced in partnership with Tony Williams 15th Jan
Practice notes
Types of awardsDifferent types of awards can be granted under a long-term incentive plan (LTIP) and more than one may be offered under the same...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 15th Jan
Practice notes
This Practice Note contains information on Finance (No 2) Act 2015 (F(No 2)A 2015) which received Royal Assent on 18 November 2015. It is being...
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15th Jan
Practice notes
Coronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support the self-employed. For more...
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Produced in partnership with Karen Cooper of Cooper Cavendish 15th Jan
Practice notes
This Practice Note focuses on the meaning of a 'relevant step'. One of the requirements set out in the 'gateway' to the disguised remuneration rules...
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Produced in partnership with Pete Miller Miller Partnership for Tolley's Tax Digest and Karen Cooper of Cooper Cavendish LLP 15th Jan

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