FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
This Practice Note provides an introduction to:•why companies have employee ownership models•the main types of share ownership models, and•issues to...
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
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...
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive share plans under which a company makes...
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
What is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share option scheme) which has...
This Practice Note contains information on the Finance Bill 2021 (FB 2021), detailing its progress through Parliament to Royal Assent and describing...
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
This Q&A takes account of the HMRC guidance for employers: Claim for your employees' wages through the Coronavirus Job Retention Scheme as at 15 April...
In order to be granted a save as you earn (SAYE) option, the option holder must enter into an HMRC-certified savings arrangement. At the outset, the...
This Q&A assumes that the shares to be valued are in a private company.The basic rule is that the market value of unquoted shares or securities is the...
There is an enterprise management incentives (EMI) commitment of working time requirement which must be satisfied by any employee in order to qualify...
One of the requirements in order for a company to qualify to grant enterprise management incentives (EMI) options is that the company must have fewer...
There is an enterprise management incentives (EMI) commitment of working time requirement which must be satisfied by any employee in order to qualify...
The position on this will largely depend upon whether the relevant share option agreements are drafted to be deeds or to be bilateral contracts with...
FORTHCOMING CHANGE: proposed temporary relaxation of the statutory residence test: On 9 April 2020, a letter from the Chancellor to the Chair of the...
Sign-in
Help
In-house
