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Practice notes
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
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
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
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...
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9th Nov
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...
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9th Nov
Practice notes
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
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
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
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 Cash schemes and employment issues content

Practice notes
Bonus schemesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the...
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15th May
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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15th May
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 15th May
Practice notes
Personal service companies—the key benefits and key tax considerationsCoronavirus (COVID-19): in light of the coronavirus crisis, the government has...
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15th May
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 15th May
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 15th May
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 15th May
Practice notes
IR35—history, developments and key difficultiesThe anti-avoidance legislation known as the 'intermediaries legislation' or, more commonly, 'IR35'...
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15th May
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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15th May
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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15th May
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 15th May
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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15th May
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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15th May
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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15th May
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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15th May
Practice notes
Directors’ service contracts—listed companiesThis Practice Note focuses on the additional statutory and regulatory requirements applicable to UK...
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15th May
Practice notes
Directors’ remuneration—quoted and unquoted traded companiesThis Practice Note outlines the regulatory framework for remuneration of directors of...
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15th May
Practice notes
Loans to directors, connected persons and related arrangements—requirement to obtain members’ approvalThe Companies Act 2006 (CA 2006) contains...
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15th 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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15th May
Practice notes
Directors’ remuneration reportThis Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration...
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15th May

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