Enterprise management incentives

View Share Incentives by content type:

Latest Share Incentives News

Featured Share Incentives content

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...
Read More >
19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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,...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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)...
Read More >
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...
Read More >
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...
Read More >
19th May

Most recent Enterprise management incentives content

Precedents
EMI standalone share option agreementThis Agreement is made on [insert date of execution of the share option agreement]Parties1[insert name of company...
Read More >
13th Sep
Precedents
EMI share option scheme rulesRules of the [insert name of company granting EMI options] enterprise management incentives Scheme1Definitions and...
Read More >
9th Sep
Practice notes
EMI—qualifying companiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
Read More >
3rd Sep
Practice notes
Joint ventures and tax-advantaged share schemesWhat is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more...
Read More >
31st Aug
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...
Read More >
26th Aug
Practice notes
Comparison of the enterprise management incentives (EMI) provisions of the Employee Share Schemes User Manual (ESSUM) and the Employee Tax Advantaged...
Read More >
15th Aug
Precedents
Board minutes—approving the adoption of an EMI scheme and the grant of EMI options[insert name of company adopting the EMI scheme] (Company)—[insert...
Read More >
15th Aug
Precedents
Template for EMI clearance application (advance assurance)HM Revenue and Customs - Local Compliance[insert date of letter]Small Company Enterprise...
Read More >
15th Aug
Precedents
EMI—rollover offer letter[insert option holder’s name][insert option holder’s address]Dear [insert option holder’s name]Offer to rollover an option...
Read More >
15th Aug
Precedents
Enterprise management incentives (EMI) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by...
Read More >
15th Aug
Precedents
Covering letter to EMI option holders (options granted pursuant to EMI rules and agreement)[insert date of letter][insert name of employee][insert...
Read More >
15th Aug
Precedents
Deed of renouncement of optionI, [insert full name of option holder], refer to the option over [insert number and class of shares under option] shares...
Read More >
15th Aug
Precedents
Board minutes—approving the satisfaction of EMI option exercises[insert name of company adopting the EMI scheme] (Company)—[insert Company...
Read More >
15th Aug
Precedents
Note to company in relation to granting EMI options and maintaining the EMI qualifying status of the options[Insert name of company granting EMI...
Read More >
15th Aug
Precedents
EMI share options term sheet[INSERT NAME OF COMPANY]EMI SHARE OPtionsThis term sheet summarises a proposal to incentivise key employees of [insert...
Read More >
15th Aug
Precedents
Notice of exercise of optionThe Company Secretary[insert date of letter][insert name of company who granted the option] (Company)[[insert address of...
Read More >
15th Aug
Precedents
Enterprise management incentives (EMI) qualification questionnaireEnterprise management incentives suitability questionnaire in respect of [insert...
Read More >
15th Aug
Practice notes
EMI options—common misunderstandings and mistakesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise...
Read More >
15th Aug
Practice notes
How EMI schemes work and key featuresEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management...
Read More >
15th Aug
Precedents
Board minutes—approving the grant of EMI options pursuant to standalone option agreements[insert name of company whose shares are under option] (the...
Read More >
15th Aug

Popular documents