Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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...
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...
This Practice Note covers the following topics:•legislation governing CSOPs—self-certification, registration and filing requirements•the HMRC approval...
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...
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...
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...
UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7...
If implemented and maintained correctly and in accordance with the company share option plan (CSOP) legislation, the income tax and National Insurance...
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...
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...
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...
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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