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
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
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
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
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
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 covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...
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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Share Incentives content

Practice notes
Disclosure of tax avoidance schemes—procedureFORTHCOMING CHANGE relating to Finance Bill 2021: Finance Bill 2021 (FB 2021) introduces a new...
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12th May
Practice notes
Self-Employment Income Support SchemeThis Practice Note considers the Self-Employment Income Support Scheme (SEISS) under which self-employed...
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12th May
Practice notes
Implementing share plans—ways to manage dilution of existing shareholdersWhat is share dilution?Share dilution happens when a company issues...
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12th May
Practice notes
Sustainable business and executive payWhat is sustainable business and ESG issues?Sustainable business is a broad concept and encompasses the impact...
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12th May
Practice notes
Employee benefit trusts and corporate transactionsEmployee benefit trusts (EBTs) are a type of discretionary trust which is primarily established to...
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Produced in partnership with Karen Cooper of Cooper Cavendish 12th May
Practice notes
Share incentives aspects of MAR and related guidanceFORTHCOMING CHANGE: The Financial Services Act 2021, which comes into force in stages, includes...
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12th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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12th May
Practice notes
Coronavirus Job Retention Scheme (original version to 30 June 2020)This Practice Note considers the original Coronavirus (COVID-19) Job Retention...
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12th May
Practice notes
Coronavirus Job Retention Scheme—guidance trackerThis Practice Note provides details of the various versions of the HMRC and DHSC guidance relating to...
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12th May
Practice notes
Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021)UPDATE (6/5/21): On 15 April 2021, HM Treasury published a further...
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12th May
Practice notes
Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)This Practice Note considers the ‘flexible furloughing’, revised version...
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12th May
Practice notes
Gender pay gap reportingCoronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended for the reporting year...
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12th May
Q&As
What is the impact of Brexit on international transfers of personal data?This Q&A looks at the impact of Brexit on cross-border transfers of personal...
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12th May
Practice notes
Brexit timelineOn 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU. On 29...
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12th May
Practice notes
Brexit—UK Market Abuse Regulation—guide to the changes for corporate lawyersThis Practice Note highlights the main changes made to Retained Regulation...
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11th May
Practice notes
Brexit—UK listing and prospectus regimeAt 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a...
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11th May
Practice notes
Ordinary share capital—what it means and why it matters for UK tax purposesThe concept of ordinary share capital is important for UK tax purposes....
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Produced in partnership with Michael McGowan 11th May
Practice notes
Processing personal data—obtaining, recording and managing consentThis Practice Note is based on the UK GDPR and consent guidance published by the...
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11th May
Practice notes
Processing personal data—standard of consentThis Practice Note is based on the UK General Data Protection Regulation (UK GDPR) and consent guidance...
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11th May
Practice notes
This Practice Note discusses the impact of Brexit on the general processing of personal data under the General Data Protection Regulation, Regulation...
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11th May

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