Cash schemes and employment issues

View Share Incentives by content type:

Latest Share Incentives News

Featured Share Incentives content

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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
9th Nov

Most recent Cash schemes and employment issues content

Practice notes
FORTHCOMING CHANGE: Finance Bill 2021 will make the following changes to the off-payroll IR35 legislation:•section 61O of the Income Tax (Earnings and...
Read More >
9th Apr
Practice notes
FORTHCOMING CHANGE: Finance Bill 2021 will make the following changes to the off-payroll IR35 legislation:•section 61O of the Income Tax (Earnings and...
Read More >
9th Apr
Practice notes
The tax treatment of payments in lieu of notice (PILONs) fundamentally changed under the amendments to sections 402 to 404 of the Income Tax (Earnings...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
Depending on the circumstances, a payment made or other benefit provided in connection with the termination of an office or employment may be taxable...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
This Practice Note outlines the key general implications in relation to employment law in England arising from the UK’s withdrawal from the European...
Read More >
9th Apr
Practice notes
What are discretions in employee share schemes?It is common to see contracts include powers for a party to determine a particular matter ‘in its...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Precedents
Ordinary resolution:That the directors’ remuneration policy set out on pages [insert page no.] to [...
Read More >
9th Apr
Precedents
Ordinary resolution:That the directors’ remuneration report (oth...
Read More >
9th Apr
Practice notes
Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job...
Read More >
Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 9th Apr
Practice notes
Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job...
Read More >
Produced in partnership with Judith Hogarth of Excello Law 9th Apr
Practice notes
Executive directors’ shareholding requirementsAligning executive directors' pay with a company's long-term strategy and the interests of its...
Read More >
Produced in partnership with Sonia Gilbert of Clifford Chance 9th Apr
Practice notes
Employers frequently grant equity awards and cash bonuses to incentivise key employees. The first part of this Practice Note focuses on key...
Read More >
9th Apr
Practice notes
What are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the departure will usually result in different...
Read More >
Produced in partnership with Jenny Wheater of Duane Morris LLP 9th Apr
Practice notes
The purpose of this Practice Note is to explain the key issues that arise in relation to employee share schemes on a transaction to which the Transfer...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
What is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
IntroductionPartnerships of all sizes often struggle to devise a remuneration structure for their partners that is fair, rewards the 'right'...
Read More >
Produced in partnership with Tony Williams 9th Apr
Practice notes
The purpose of this Practice Note is to explain the key age discrimination issues that can arise in relation to the design and operation of various...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
Leaver provisions and different types of schemeWhen drafting a set of share plan rules or an option or award agreement, a company will wish to make...
Read More >
9th Apr
Practice notes
Companies sometimes provide directors or employees with low interest (or interest-free) loans as part of the reward package or on specific occasions...
Read More >
9th Apr
Practice notes
Specific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain circumstances, impose income tax and...
Read More >
9th Apr

Popular documents