Share Incentives weekly highlights—19 June 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—19 June 2025
Company share option plans
Gain clarity on structuring company share option plans with our expert insights. Designed for seasoned lawyers, this topic offers practical guidance on implementing and managing these incentive schemes effectively. Empower your clients with the strategic use of share options, ensuring compliance and optimised tax efficiency. Dive into the key considerations, legal intricacies, and best practices essential for advising on share option plans. Navigate through critical aspects that influence decision-making and execution, to enhance your legal practice in Share Incentives.
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Practice notes
Introduction to enterprise management incentives (EMI) schemesIntroduction to EMI schemesThe EMI scheme is a highly flexible and tax-efficient scheme...
30th May
Practice notes
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
Produced in partnership with Laura Gould of Reed Smith
30th May
Practice notes
What is an employee benefit trust?The EBT as a trustAn employee benefit trust (EBT) is a form of trust. A trust refers to the legal relationship...
Produced in partnership with Jeremy Glover (Share Schemes)
30th May
Practice notes
Phantom share awards and optionsWhat is a phantom award?Phantom awards, broadly speaking, can be split into two categories, phantom share awards and...
Produced in partnership with Stephen Diosi of Mishcon de Reya
30th May
Practice notes
Growth shares—practical examples and comparisons with optionsWhat are growth shares?Growth shares, also known as value shares or hurdle shares, are a...
Produced in partnership with Jeremy Glover (Share Schemes)
30th May
Practice notes
Value Creation PlansWhat is a Value Creation Plan?The term ‘Value Creation Plan’ (VCP) normally refers to an employee incentive plan which is designed...
2nd Jun
Practice notes
Cashless exercise of optionsWhat is a cashless exercise of options?The ‘cashless exercise’ of options or a 'cashless exercise facility' refers to the...
2nd Jun
Practice notes
Employee ownership trustsWhat is an employee ownership trust?An employee ownership trust (EOT) is a particular type of employee benefit trust (EBT)...
Produced in partnership with Stephen Woodhouse
30th May
Practice notes
Shares for non-executive directors—issues and considerationsMeaning of ‘non-executive director’The general definition of ‘director’ is not exhaustive....
2nd Jun
Practice notes
Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share...
30th May
COVID-19
Practice notes
What is a SIP?This Practice Note provides an introduction to the HMRC tax-advantaged share incentive plan (SIP). It provides a summary of:•the types...
Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard
2nd Jun
Practice notes
Pitfalls of setting up and operating an employee ownership trustWhat is an employee ownership trust?An employee ownership trust (EOT) is a particular...
2nd Jun
Practice notes
Long-term incentive plans—income tax and NICs treatmentTypes of LTIP awardsThe most common type of awards that can be made under a long-term incentive...
Produced in partnership with Jeremy Edwards of Baker McKenzie
30th May
Precedents
Notice of exercise of optionThe Company Secretary[insert date of letter][insert name of company who granted the option] (Company)[[insert address of...
30th May
Practice notes
Tax implications of salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19),...
Produced in partnership with Lewin Higgins-Green of FTI Consulting
30th May
Practice notes
An introduction to deferred share bonus plansDeferred share bonus: key elementsDeferred share bonus plans are typically constituted by the following...
Produced in partnership with Jeremy Glover (Share Schemes)
30th May
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