Coronavirus (COVID-19) and share schemes

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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 Coronavirus (COVID-19) and share schemes content

Practice notes
Taxation of coronavirus (COVID-19) government support paymentsDuring the coronavirus (COVID-19) pandemic, the UK government announced a series of...
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21st Sep
Practice notes
Coronavirus (COVID-19)—key issues for Corporate lawyersThis Practice Note considers the key issues that may arise for Corporate practitioners in...
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21st Sep
Practice notes
Electronic signaturesCoronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response...
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17th Sep
Practice notes
Coronavirus (COVID-19)—tax implicationsThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that...
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15th Sep
Practice notes
Coronavirus Job Retention Scheme—guidance trackerThis Practice Note provides details of the various versions of the HMRC and DHSC guidance relating to...
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13th Sep
Q&As
Coronavirus (COVID-19)—what is the potential impact on transfer pricing?There are a range of issues that could arise for transfer pricing purposes,...
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Produced in partnership with Kapisha Vyas of Simmons & Simmons and Tomoko Ikawa of Simmons & Simmons 6th Sep
Q&As
Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under...
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16th Aug
Q&As
Can an employee who does not have a UK contract of employment be placed on furlough under the coronavirus (COVID-19) job retention scheme?This Q&A...
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16th Aug
Practice notes
Coronavirus (COVID-19) impact on share schemesThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis...
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15th Aug
Practice notes
Coronavirus (COVID-19) impact on executive payThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis. For...
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15th Aug
Practice notes
Amending performance conditions in share plansWhat are performance conditions and why might they need amending?A performance condition is a pre-set...
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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 15th Aug
Practice notes
Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share...
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15th Aug
Q&As
Can an employee delay the payment of monthly save as you earn contributions as a result of the coronavirus (COVID-19) pandemic?In order to be granted...
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15th Aug
Q&As
My company is going to be late filing its annual share schemes return to HMRC this year, due to the COVID-19 pandemic. Will it still be subject to...
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15th Aug
Q&As
If a company’s workforce is furloughed under the coronavirus (COVID-19) Job Retention Scheme, could the company satisfy the enterprise management...
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15th Aug
Q&As
We want to make new share option grants but our employees are all working from home. Can our share option agreements be executed electronically?The...
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15th Aug
Q&As
My company is going to be late notifying HMRC of its recent enterprise management incentives (EMI) option grants, due to the COVID-19 pandemic. Will...
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15th Aug
Q&As
Can an employee or director who has been on furlough, unpaid leave or worked less hours due to the coronavirus (Covid-19) pandemic still qualify to be...
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15th Aug

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