Company share option plans

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Practice notes
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...
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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
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...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Company share option plans content

Precedents
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...
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13th Sep
Practice notes
CSOP—qualifying companies and qualifying sharesCompany share option plans (CSOPs) are statutory tax advantaged discretionary share option plans which...
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6th Sep
Practice notes
Joint ventures and tax-advantaged share schemesWhat is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more...
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31st Aug
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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26th Aug
Practice notes
CSOP—requirements for the options: bonus/rights issuesWhat is a rights issue?A rights issue is:•an offer of new shares or other securities•made to...
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26th Aug
Practice notes
Who can be granted a CSOP option?Company share option plans (CSOPs) are discretionary share option plans which can be operated on an all-employee...
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15th Aug
Practice notes
CSOP—income tax and NICs treatment of optionsIf implemented and maintained correctly and in accordance with the company share option plan (CSOP)...
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15th Aug
Precedents
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...
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15th Aug
Practice notes
Comparison of the company share option scheme (CSOP) provisions of the Employee Share Schemes User Manual (ESSUM) and the Employee Tax Advantaged...
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15th Aug
Precedents
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...
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15th Aug
Practice notes
CSOP—requirements for the options: market valueThe market value of shares granted under company share option plan (CSOP) options must be determined in...
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15th Aug
Practice notes
CSOP—when can the options be exercised?Generally, the statutory provisions governing company share option plans (CSOPs) do not dictate when, or the...
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15th Aug
Precedents
Shareholder resolution approving a CSOP for a quoted companyThat:•the [insert name of company] Company Share Option Plan (the Plan), in the form of...
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Produced in partnership with Sarah Nicholson 15th Aug
Precedents
Notice of exercise of optionThe Company Secretary[insert date of letter][insert name of company who granted the option] (Company)[[insert address of...
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15th Aug
Precedents
Board minutes—approving the satisfaction of CSOP option exercises[insert name of company adopting the CSOP] (Company)—[insert Company number]Minutes...
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15th Aug
Practice notes
CSOP—requirements for the options: demergersWhat is a demerger?A demerger is a form of corporate reconstruction.It normally involves the division of a...
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15th Aug
Precedents
Board minutes—approving the adoption of a CSOP and the grant of CSOP options[insert name of company adopting the CSOP] (Company)—[insert Company...
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15th Aug
Practice notes
The effect of multiple employments on the eligibility requirements of tax-advantaged share plansIndividuals may, at any one time, be employed by more...
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15th Aug
Practice notes
EMI schemes versus CSOPsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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15th Aug
Precedents
Company share option plan (CSOP) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by [insert...
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15th Aug

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