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2016-17—Autumn Statement to Finance Bill

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Share Incentives weekly highlights—13 May 2021

Share Incentives weekly highlights—13 May 2021

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Share Incentives weekly highlights—6 May 2021

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Share Incentives weekly highlights—29 April 2021

Share Incentives weekly highlights—29 April 2021

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Share Incentives weekly highlights—22 April 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—22 April 2021

Featured Share Incentives content

Unapproved share options—tax treatment

Unapproved share options—tax treatment

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...

Long-term incentive plans—income tax and NICs treatment

Long-term incentive plans—income tax and NICs treatment

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...

Growth shares—practical examples and comparisons with options

Growth shares—practical examples and comparisons with options

What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...

Comparison of UK and US share incentive arrangements

Comparison of UK and US share incentive arrangements

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...

Practice notes

The Quoted Companies Alliance (QCA) Corporate Governance Code

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

Nil paid and partly paid shares—tax treatment

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

FATCA in the UK—the UK:US Intergovernmental Agreement: an outline

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
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Practice notes

Introduction to retained EU law

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
tag iconBrexit
Practice notes

Financial Conduct Authority—Principles for Businesses (PRIN)

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

When is an SAYE scheme appropriate?

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

Unapproved share options

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

How CSOPs work and key features

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

Directors’ remuneration

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 2016-17—Autumn Statement to Finance Bill content

Practice notes

Autumn Statement 2016 to Finance Bill 2017—Tax Analysis [Archived]

Autumn Statement 2016 to Finance Bill 2017—Tax Analysis [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This Practice...
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15th May
Practice notes

The Budget and Finance Bill process

The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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15th May
Practice notes

Finance (No 2) Act 2017—progress through Parliament [Archived]

Finance (No 2) Act 2017—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
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15th May
Practice notes

Finance Act 2017—progress through Parliament [Archived]

Finance Act 2017—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note...
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15th May

Popular documents

Community order requirements

Community order requirements

Community order requirementsCommunity order requirements are set out in the Criminal Justice Act 2003 (CJA 2003), as amended by the Legal Aid, Sentencing and Punishment of Offenders Act 2012 (LASPO 2012) and the Offender Rehabilitation Act 2014 (ORA 2014). Criminal Justice Act 2003, s 152(2)

Tort—the different types of tort

Tort—the different types of tort

This Practice Note identifies the main torts (bar negligence and nuisance, which are covered elsewhere in our related content) and their key characteristics. Specifically:•trespass to land•trespass to the person•privacy/defamation•liability for animals•employers' liability•product

Recklessness in criminal cases

Recklessness in criminal cases

What is recklessness?In respect of some statutory offences and common law crimes the prosecution are required to prove a mental element of recklessness on the part of the defendant.Recklessness means unjustified risk taking on the part of the accused.Prior to the House of Lords decision in Re G

Directors’ remuneration

Directors’ remuneration

Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a director or to reimbursement of expenses incurred in rendering such services. Power to pay directors remuneration for their services will need to be