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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 Employment issues content

Practice notes
Discretions in employee share schemesWhat are discretions in employee share schemes?It is common to see contracts include powers for a party to...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 5th Jun
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 5th Jun
Practice notes
Drafting leaver provisions in share plansLeaver provisions and different types of schemeWhen drafting a set of share plan rules or an option or award...
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5th Jun
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...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 5th Jun
Practice notes
Gender pay gap reporting and employee share schemesCoronavirus (COVID-19): On 24 March 2020, the Government Equalities Office and Equality and Human...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 5th Jun
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...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 5th Jun
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...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 5th 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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5th Jun
Practice notes
IR35—history, developments and key difficultiesThe anti-avoidance legislation known as the 'intermediaries legislation' or, more commonly, 'IR35'...
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5th Jun
Precedents
Micklefield clause for use in an employment contractThe employee may, during his employment, be granted rights upon the terms and subject to the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 5th 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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5th Jun
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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5th Jun
Practice notes
Termination payments taxed as earningsDepending on the circumstances, a payment made or other benefit provided in connection with the termination of...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 5th Jun
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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5th Jun
Practice notes
Consumer credit—loans to employees and directors and employee share schemesBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end...
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Produced in partnership with Jacqui Hatfield of Orrick, Herrington & Sutcliffe 5th 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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5th Jun
Practice notes
Taxation of termination payments—settlement agreementsWhere an employee has potential claims against the employer under the Employment Rights Act 1996...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 5th Jun
Practice notes
Termination payments and taxThe taxation of termination payments underwent a substantial reform in 2018. Consequently, since 6 April 2018, the tax...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 5th 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 5th Jun

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