Employee benefit trusts

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Share Incentives weekly highlights—13 May 2021

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Share Incentives weekly highlights—29 April 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—29 April 2021

Share Incentives weekly highlights—22 April 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—22 April 2021

Featured Share Incentives content

Unapproved share options—tax treatment

Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...

Long-term incentive plans—income tax and NICs treatment

Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...

Growth shares—practical examples and comparisons with options

What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...

Comparison of UK and US share incentive arrangements

Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...

Practice notes

The Quoted Companies Alliance (QCA) Corporate Governance Code

The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...

9th Nov

Practice notes

Nil paid and partly paid shares—tax treatment

Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...

Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan

Practice notes

FATCA in the UK—the UK:US Intergovernmental Agreement: an outline

Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...

Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan

In-house

Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...

9th Nov

Brexit

Practice notes

Financial Conduct Authority—Principles for Businesses (PRIN)

This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...

9th Nov

Practice notes

When is an SAYE scheme appropriate?

This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...

9th Nov

Practice notes

Unapproved share options

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...

9th Nov

Practice notes

How CSOPs work and key features

This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...

9th Nov

Practice notes

Directors’ remuneration

Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...

9th Nov

Most recent Employee benefit trusts content

Practice notes

Examining common disguised remuneration scenarios in share schemes

Examining common disguised remuneration scenarios in share schemesHMRC has, for many years, sought to ensure that the rewards gained from employment...

16th May

Practice notes

Employee benefit trusts—Investment Association Principles of Remuneration

Employee benefit trusts—Investment Association Principles of RemunerationThis Practice Note covers the application of the Investment Association (IA)...

Produced in partnership with Jeremy Glover of Fenwick Elliott 16th May

Practice notes

Practicalities of setting up and operating an employee-ownership trust

Practicalities of setting up and operating an employee-ownership trustOverview of the practical issuesShareholders considering transferring the...

16th May

Practice notes

Employee benefit trusts and inheritance tax considerations

Employee benefit trusts and inheritance tax considerationsOverview of potential IHT chargesIt is important when establishing or operating an employee...

16th May

Practice notes

Employee ownership trusts

Employee ownership trustsWhat is an employee ownership trust?An employee ownership trust (EOT) is a particular type of employee benefit trust (EBT)...

Produced in partnership with Stephen Woodhouse 16th May

Practice notes

Setting up an employee benefit trust

Setting up an employee benefit trustWhy establish an EBT?The first question to consider is whether an employee benefit trust (EBT) is required or...

Produced in partnership with Jeremy Glover of Fenwick Elliott 16th May

Practice notes

Sale of a business to an employee ownership trust

Sale of a business to an employee ownership trustWhat is an employee ownership trustAn employee ownership trust (EOT) is a particular type of employee...

Produced in partnership with Karen Cooper and Jeremy Cavendish of Cooper Cavendish 16th May

Practice notes

Employee benefit trusts—on-shore and offshore trusts and tax implications

Employee benefit trusts—on-shore and offshore trusts and tax implicationsTrustees are generally treated as UK resident if all the trustees are...

Produced in partnership with Jeremy Glover of Fenwick Elliott 16th May

In-house

Practice notes

Funding an employee benefit trust

Funding an employee benefit trustThis Practice Note covers the following issues in relation to the funding of an employee benefit trust...

16th May

Practice notes

Employee benefit trusts and corporate transactions

Employee benefit trusts and corporate transactionsEmployee benefit trusts (EBTs) are a type of discretionary trust which is primarily established to...

Produced in partnership with Karen Cooper of Cooper Cavendish 16th May

Practice notes

Creating a market for shares in a private company

Creating a market for shares in a private companyPrivate companies that implement share option schemes will often make use of 'exit-only' options,...

Produced in partnership with Sarah Anderson of RM2 Partnership 16th May

Practice notes

What is an employee benefit trust?

What is an employee benefit trust?The EBT as a trustAn employee benefit trust (EBT) is a form of trust. A trust refers to the legal relationship...

Produced in partnership with Jeremy Glover of Fenwick Elliott 16th May

Practice notes

Employee benefit trusts—concert party clearance from the Takeover Panel

Employee benefit trusts—concert party clearance from the Takeover PanelRelevance of the takeover code to share acquisitions by an EBTIt may be...

Produced in partnership with Jeremy Glover of Fenwick Elliott 16th May

Practice notes

Money Laundering Regulations 2017—impact on trustees

Money Laundering Regulations 2017—impact on trusteesFORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU...

16th May

Practice notes

Trusts—Trust Registration Service (TRS)

Trusts—Trust Registration Service (TRS)FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official...

16th May

Practice notes

Trust Registration Service (TRS)—trusts excluded from registration

Trust Registration Service (TRS)—trusts excluded from registrationSTOP PRESS: On 15 March 2021, HMRC announced that the original deadline of 10 March...

16th May

Practice notes