Disguised remuneration

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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 Disguised remuneration content

Practice notes
Examining common disguised remuneration scenarios in share schemesHMRC has, for many years, sought to ensure that the rewards gained from employment...
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1st Aug
Q&As
Can the trustee of an EBT grant unapproved share options to an employee of a company without incurring a tax and NICs charge pursuant to ITEPA 2003,...
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31st Jul
Q&As
Are there any disguised remuneration consequences of leaving shares to an employee under a Will?This Q&A considers whether the provisions set out in...
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Produced in partnership with Christopher Snell of New Square Chambers 31st Jul
Practice notes
Employee benefit trusts—UK taxation issuesEmployee benefit trusts (EBTs) are commonly used to support employees' share schemes and to provide other...
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Produced in partnership with Karen Cooper of Cooper Cavendish 31st Jul
Practice notes
Disguised remuneration—the tax charge and responsibility for paying taxUnder the disguised remuneration rules, the value of the 'relevant step' counts...
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Produced in partnership with Pete Miller Miller Partnership for Tolley's Tax Digest and Karen Cooper of Cooper Cavendish LLP 31st Jul
Practice notes
Disguised remuneration and the self-employedCoronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary...
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Produced in partnership with Karen Cooper of Cooper Cavendish 31st Jul
Practice notes
Exclusions from the disguised remuneration rulesThe disguised remuneration legislation was introduced in 2011 but has been further developed and...
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Produced in partnership with Karen Cooper of Cooper Cavendish 31st Jul
Practice notes
Disguised remuneration—structure of the regime and its implications in practiceIntroductionHMRC has, for many years, sought to ensure that the rewards...
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Produced in partnership with Karen Cooper of Cooper Cavendish 31st Jul
Practice notes
Disguised remuneration—the relevant stepsThis Practice Note focuses on the meaning of a 'relevant step'. One of the requirements set out in the...
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Produced in partnership with Pete Miller Miller Partnership for Tolley's Tax Digest and Karen Cooper of Cooper Cavendish LLP 31st Jul
Practice notes
Disguised remuneration—the gatewaySections 554A–554AA of Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) are referred to by HMRC as the...
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Produced in partnership with Pete Miller Miller Partnership for Tolley's Tax Digest and Karen Cooper of Cooper Cavendish LLP 31st Jul
Practice notes
Disguised remuneration—tax planning environment before rules introducedThe huge volume of legislation that comprises Part 7A of the Income Tax...
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Produced in partnership with Pete Miller Miller Partnership for Tolley's Tax Digest and Karen Cooper of Cooper Cavendish LLP 31st Jul
Practice notes
Disguised remuneration—the loan chargeCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to...
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30th Jul

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