Company share option plans

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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 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
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
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
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
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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9th Nov

Most recent Company share option plans content

Practice notes
Company share option plans (CSOPs) are discretionary share option plans which can be operated on an all-employee basis but which are usually used on a...
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15th Jan
Practice notes
The market value of shares granted under company share option plan (CSOP) options must be determined in order to ensure that:•the exercise price...
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15th Jan
Practice notes
This Practice Note covers the following topics:•legislation governing CSOPs—self-certification, registration and filing requirements•the HMRC approval...
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15th Jan
Practice notes
Generally, the statutory provisions governing company share option plans (CSOPs) do not dictate when, or the circumstances in which, CSOP share...
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15th Jan
Practice notes
What is a rights issue?A rights issue is:•an offer of new shares or other securities•made to existing shareholders of a company or of a particular...
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15th Jan
Practice notes
Company share option plans (CSOPs) are discretionary share option plans which can be operated on an all-employee basis but which are usually used on a...
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15th Jan
Practice notes
As a flotation often reaps a higher valuation for the business than under a secondary buyout or trade sale, a flotation of the right business in the...
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15th Jan
Practice notes
The purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share incentive...
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Produced in partnership with Will Cookson 15th Jan
Practice notes
What is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more independent parties whereby each party agrees to...
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15th Jan
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is conducting a review of capital gains tax (CGT), seeking...
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15th Jan
Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
Read More >
Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 15th Jan
Practice notes
UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7...
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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 15th Jan
Practice notes
If implemented and maintained correctly and in accordance with the company share option plan (CSOP) legislation, the income tax and National Insurance...
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15th Jan
Practice notes
What is a demerger?A demerger is a form of corporate reconstruction.It normally involves the division of a trade (or trades) carried on by a company...
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15th Jan
Practice notes
Company share option plans (CSOPs) are tax-efficient share option plans. This Practice Note seeks to outline the main questions a company must ask...
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15th Jan
Practice notes
Individuals may, at any one time, be employed by more than one employer, usually on a part-time basis for each company. These companies may sit in the...
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15th Jan
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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15th Jan
Practice notes
The requirements for a company share option plan (CSOP) rollover are complex. This note will examine:•what is a CSOP rollover?•the reasons for using a...
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15th Jan
Practice notes
HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC...
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15th Jan
Practice notes
Why do you need to obtain a CSOP valuation?A valuation of the shares granted under company share option plan (CSOP) options will often be required at...
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15th Jan

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