CSOP—eligibility requirements and self-certification process

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Practice notes
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Practice notes
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Practice notes
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Most recent CSOP—eligibility requirements and self-certification process content

Q&As
Company share option plan (CSOP) legislation dictates that the exercise price of the options must be:•stated at the time of grant, and•not manifestly...
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15th Feb
Q&As
Pursuant to paragraph 16(c) of Schedule 4 to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), eligible shares, for company share option...
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15th Feb
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
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Practice notes
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Practice notes
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Practice notes
This Practice Note looks at the procedure for establishing a tax-advantaged share plan, such as a company share option plan (CSOP), share incentive...
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Produced in partnership with James Jaques and Mirit Ehrenstein of Linklaters 8th Jan
Practice notes
While company share option plan (CSOP) options do not have to be subject to performance conditions, shareholders typically prefer and expect...
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29th Nov
Q&As
For all schemes adopted on or after 6 April 2014, CSOPs must only provide benefits for employees and directors in the form of share options and must...
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29th Nov
Q&As
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