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...
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...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
CSOP rulesRules of the [insert name of company granting CSOP options] Company share option plan[Approved by the company on [insert date on which the...
Deed of renouncement of optionI, [insert full name of option holder], refer to the option over [insert number and class of shares under option] shares...
CSOP deed of grantThis Deed is entered into on [insert date on which the deed is executed] by [insert name of the company granting the options] whose...
CSOP—requirements for the options: market valueThe market value of shares granted under company share option plan (CSOP) options must be determined in...
Notice of exercise of optionThe Company Secretary[insert date of letter][insert name of company who granted the option] (Company)[[insert address of...
Board minutes—approving the satisfaction of CSOP option exercises[insert name of company adopting the CSOP] (Company)—[insert Company number]Minutes...
CSOP—requirements for the options: demergersWhat is a demerger?A demerger is a form of corporate reconstruction.It normally involves the division of a...
The effect of multiple employments on the eligibility requirements of tax-advantaged share plansIndividuals may, at any one time, be employed by more...
EMI schemes versus CSOPsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
Company share option plan (CSOP) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by [insert...
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