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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
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...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 18th Mar
Practice notes
The Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as compensation for loss of...
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16th Mar
Practice notes
Coronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended for the reporting year 2019/20, ie snapshot dates of...
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15th Mar
Practice notes
What are optional remuneration arrangements?The rules surrounding Optional Remuneration Arrangements (‘OpRAs’) were introduced by the Finance Act 2017...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting 12th Mar
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 12th Mar
Practice notes
Coronavirus (COVID-19): On 24 March 2020, the Government Equalities Office and Equality and Human Rights Commission announced that, due to the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Mar
Practice notes
BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...
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Produced in partnership with Jacqui Hatfield of Orrick, Herrington & Sutcliffe 1st Mar
Q&As
An employee benefit trust (EBT) is a discretionary trust which means that it is a trust for a class of beneficiaries as opposed to...
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15th Feb
Q&As
As a general comment, share incentive schemes are normally introduced in order to encourage employees to remain working in the business rather than to...
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15th Feb
Q&As
A salary sacrifice scheme involves a change in the contractual arrangements between an employer and employee so that the employee agrees to a...
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15th Feb
Q&As
Possible tax charges:Employment related securitiesThe shares could be employment-related securities as the shares have been made available to them by...
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15th Feb
Q&As
From 6 April 2017, the Finance Act 2017 introduced changes to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) which, subject to some...
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15th Feb
Q&As
Private companies’ constitutional documents are usually drafted to include provisions dealing with what must happen to an employee’s shares if they...
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15th Feb
Q&As
Corporate governance best practice at present is that 'malus and clawback' are only relevant to awards held by senior management and other executives...
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15th Feb
Q&As
This Q&A refers to the requirement under the Companies (Miscellaneous Reporting) Regulations 2018 (2018 Regulations), SI 2018/860, reg 17 for certain...
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15th Feb
Precedents
[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NIC advantages permitted pursuant to the...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 14th Feb
Precedents
1Details of AwardsAs at the Termination Date, you hold awards granted to you relating to the shares of [the Company] [name of parent company] under...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 14th Feb
Precedents
[Insert name and address of employee][For use only where the employee is foregoing salary for the following benefits that retain Tax and/or National...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 14th Feb
Q&As
Where a compensatory payment for loss of office or employment is made in circumstances where:•the payment is not taxable as:◦earnings under section 62...
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11th Feb

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