Reports on executive pay is regularly in the news. Includes subtopics on corporate governance, remuneration issues for financial services firms and a comparison of UK Corporate Governance remuneration principles.
This is a very practical Practice Note on a complicated area of law. Updated documents and a Practice Note examining common disguised remuneration scenarios in share schemes. There is no equivalent available in the market.
keeping up to date on developments is really important for this sector. We produce a weekly Share Incentives highlights report which is emailed direct to subscribers’ inboxes and which also appears on our new carousel.
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.
This week's edition of Share Incentives weekly highlights includes (1) updated guidance on the MIFIDPRU Remuneration Code (SYSC 19G) by the FCA, and...
This week's edition of Share Incentives weekly highlights includes an update to HMRC’s Shares and Asset Valuation Manual regarding how long share...
This week's edition of Share Incentives weekly highlights includes publication of the PRA’s policy statement PS28/21, Remuneration: Identification of...
This week's edition of Share Incentives weekly highlights includes an update to HMRC’s Trust Registration Service Manual....
This week's edition of Share Incentives weekly highlights includes: (1) updated policy changes published by ISS, (2) a summary of Charman v Revenue...
Data protection principlesThis Practice Note covers the principles for handling personal data that form the core of the ‘GDPR’ regimes applicable in...
Introduction to the EU GDPR and UK GDPRThis Practice Note provides a high-level introduction to the EU’s General Data Protection Regulation,...
The use of tax indemnities in share scheme documentsIntroductionA tax indemnity enables an employer to recover amounts of income tax and National...
2018 UK Corporate Governance Code—Section 3—Composition, succession and evaluationThis Resource Note outlines the main provisions of Section 3 of the...
2018 UK Corporate Governance Code—Section 1—Leadership and purposeThis Resource Note outlines the main provisions of Section 1 (Leadership and...
LTIP—restricted award certificate[insert name of company who granted the award pursuant to the long term incentive plan (LTIP)] (Company)[insert name...
LTIP—contingent award certificate[insert name of company who granted the award pursuant to the long term incentive plan (LTIP)] (Company)[insert name...
LTIP—matched award certificate[insert name of company who granted the award pursuant to the long term incentive plan (LTIP)] (Company)[insert name of...
Letter to be sent to option holders on a rights issue[insert name of option holder][insert address][insert postcode][insert date]Dear [insert name of...
CSOP deed of grantThis Deed is entered into on [insert date on which the deed is executed] by [insert name of the company granting the options] whose...
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...
Phantom share awards and optionsWhat is a phantom award?Phantom awards, broadly speaking, can be split into two categories, phantom share awards and...
Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share...
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...
Design right is sometimes used to refer to registered and unregistered design rights generally. It is also used to refer specifically to UK unregistered design right – a national right which arises automatically, to protect the shape and/or configuration of the whole or part of an article.
A company's accumulated, realised profits (so far as not previously used by distribution or capitalisation) less its accumulated, realised losses (so far as not previously written off in a reduction or reorganisation of capital) available for distribution (see CA 2006, ss 829-830).
The Public Law Outline (PLO) is the legislative framework within which public law children proceedings must be dealt with, including care and supervision proceedings. The PLO sets out a scheduled timetable for the resolution of proceedings and unless an extension is granted, proceedings are to be concluded within 26 weeks.
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