Cash schemes and employment issues

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Practice notes
How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th 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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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
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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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Cash schemes and employment issues content

Practice notes
Bonus schemesBonuses can be a very effective tool to motivate and retain employees while allowing businesses to control wage costs. In certain sectors...
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19th Jul
Practice notes
Brexit and IP completion day—implications for employment lawyersThis Practice Note outlines the key general implications in relation to employment law...
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16th Jul
Precedents
Bonus schedule—EBITDAThis Precedent is a sample bonus schedule, to be inserted as a schedule to an employment contract or director’s service...
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6th Jul
Practice notes
IR35—off-payroll workers—practical considerations for the fee-payerThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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6th Jul
Practice notes
IR35—off-payroll workers—practical considerations for the end clientThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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6th Jul
Practice notes
IR35—the general regimeThis Practice Note explains the general IR35 regime which applies where an individual worker provides services to an end client...
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6th Jul
Practice notes
Employee share schemes—dealing with leaversWhat are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 30th Jun
Practice notes
Writing off loans to directors or employeesCompanies sometimes provide loans to directors or employees as part of the reward package or on specific...
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30th Jun
Practice notes
Tax issues on the provision of loans to employees or directorsCompanies sometimes provide directors or employees with low interest (or interest-free)...
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30th Jun
Practice notes
Employment-related loans—definedSpecific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain...
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30th Jun
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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25th Jun
Practice notes
Taxation of payments in lieu of notice (PILONs) and post-employment notice pay (PENP)The tax treatment of payments in lieu of notice (PILONs)...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 22nd Jun
Practice notes
TUPE—transfer of rights and liabilitiesThe Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006) provide that,...
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9th Jun
Precedents
Stand-alone clawback agreementThis Agreement is made on [date] between the following parties:Parties1[name of employer] [Limited OR Plc], a company...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 7th Jun
Q&As
Could a personal service company structure be regarded as a sham, such that the individual is, for the purposes of employment law rights, an employee...
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6th Jun
Q&As
When do the changes to the NICs treatment of payments in lieu of notice (PILONs) and termination payments in excess of £30,000 take effect?First, the...
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6th Jun
Q&As
Would it be normal to have a 'malus and clawback' provision in a save as you earn (SAYE) scheme of a Financial Conduct Authority regulated listed...
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6th Jun
Q&As
Can an employee on variable pay participate in a salary sacrifice arrangement and how?In summary, a valid salary sacrifice arrangement (also sometimes...
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6th Jun
Q&As
What is the difference between an optional remuneration arrangement and a salary sacrifice arrangement?From 6 April 2017, the Finance Act 2017...
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6th Jun
Q&As
Can an employee participate in a salary sacrifice arrangement which would result in their salary falling below the National Minimum Wage?A salary...
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6th Jun

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