The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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...
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...
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...
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...
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...
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...
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...
ARCHIVED: This archived Practice Note provides background reading on the main differences between the CSOP guidance in ESSUM and where it can now be...
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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