Employment issues

View Share Incentives by content type:

Latest Share Incentives News

Featured Share Incentives content

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...
Read More >
19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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,...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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)...
Read More >
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...
Read More >
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...
Read More >
19th May

Most recent Employment issues content

Practice notes
Brexit and IP completion day—implications for employment lawyersThis Practice Note outlines the key general implications in relation to employment law...
Read More >
22nd Sep
Precedents
Share plan clauses in settlement agreements1Details of AwardsAs at the Termination Date, you hold awards granted to you relating to the shares of [the...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
Practice notes
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
Practice notes
Employee share schemes—dealing with leaversWhat are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the...
Read More >
Produced in partnership with Jenny Wheater of Duane Morris LLP 17th Sep
Q&As
Does the £30,000 tax exemption for termination payments apply where a person’s office as a director is terminated, but where their employment...
Read More >
17th Sep
Q&As
Does the post-employment notice pay (PENP) regime apply where an employee is summarily dismissed (say for gross misconduct) but is subsequently paid a...
Read More >
17th Sep
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...
Read More >
17th Sep
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...
Read More >
17th Sep
Practice notes
Termination payments taxed as earningsDepending on the circumstances, a payment made or other benefit provided in connection with the termination of...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
Practice notes
Termination payments qualifying for £30,000 exemptionThe first question in respect of any termination payment or benefit is whether it is taxable on...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
Practice notes
Termination payments and taxThe taxation of termination payments underwent a substantial reform in 2018. Consequently, since 6 April 2018, the tax...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
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...
Read More >
17th Sep
Practice notes
IR35—history, developments and key difficultiesThe anti-avoidance legislation known as the 'intermediaries legislation' or, more commonly, 'IR35'...
Read More >
17th Sep
Practice notes
Employment-related loans—definedSpecific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain...
Read More >
17th Sep
Practice notes
Taxation of termination payments—settlement agreementsWhere an employee has potential claims against the employer under the Employment Rights Act 1996...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
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...
Read More >
17th Sep
Practice notes
Personal service companies—the key benefits and key tax considerationsCoronavirus (COVID-19): in light of the coronavirus crisis, the government has...
Read More >
17th Sep
Practice notes
Age discrimination and employee share schemesThe purpose of this Practice Note is to explain the key age discrimination issues that can arise in...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 16th Sep
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)...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 16th Sep
Practice notes
Gender pay gap reporting and employee share schemesCoronavirus (COVID-19): On 24 March 2020, the Government Equalities Office and Equality and Human...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Sep

Popular documents