International share schemes and incentives

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Spring Budget 2020—Tax analysis

The following Tax news provides comprehensive and up to date legal information on Spring Budget 2020—Tax analysis

Draft Finance Bill 2019–20—Tax analysis

The following Tax news provides comprehensive and up to date legal information on Draft Finance Bill 2019–20—Tax analysis

Spring Budget 2020—views from the market

The following Tax news provides comprehensive and up to date legal information on Spring Budget 2020—views from the market

Share Incentives weekly highlights—14 January 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—14 January 2021

Featured Share Incentives content

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...

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...

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...

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...

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

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

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

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

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

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...

Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan

Practice notes

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...

9th Nov

Practice notes

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...

Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan

Practice notes

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...

9th Nov

Most recent International share schemes and incentives content

Practice notes

Getting the Deal Through: Corporate Governance 2020

Jurisdictions coveredThe following jurisdictions are covered in this report:Bermuda; Brazil; China; France; Germany; Hungary; India; Indonesia; Italy;...

16th Jan

Practice notes

Getting the Deal Through: Shareholder Activism & Engagement 2020

Jurisdictions coveredThe following jurisdictions are covered in this report:Austria; France; Germany; Hong Kong; Ireland; Japan; Luxembourg;...

16th Jan

Practice notes

Executive compensation and employee benefits—Chile—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Chile published as part of the...

15th Jan

Practice notes

Corporate governance—Turkey—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Turkey published as part of the Lexology Getting the Deal...

15th Jan

Practice notes

Corporate governance—Luxembourg—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Luxembourg published as part of the Lexology Getting the Deal...

15th Jan

Practice notes

Internationally mobile employees and employment-related securities (pre-6 April 2015) [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained.Following recommendations of the Office of Tax Simplification and an HMRC...

15th Jan

Practice notes

US: Foreign Account Tax Compliance Act (FATCA)—summary

The Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the US Internal Revenue Service (the IRS) administrative...

Produced in partnership with John Narducci (Partner) and Stephen C Lessard (Associate) of Orrick, Herrington & Sutcliffe LLP 15th Jan

Practice notes

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

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 15th Jan

In-house

Practice notes

FATCA in the UK—Employee incentive arrangements and the UK:US IGA

This Practice Note provides a broad overview of the application of Foreign Account Tax Compliance Act (FATCA) to employee incentive arrangements in...

15th Jan

Practice notes

Internationally mobile employees and securities options (pre-6 April 2015) [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained.Following recommendations of the Office of Tax Simplification and an HMRC...

15th Jan

Practice notes

Executive compensation and employee benefits—Belgium—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Belgium published as part of the...

15th Jan

Practice notes

Qualified US Employee Stock Purchase Plans—design and compliance

The Practice Note is organized in the following sections:•Fundamentals of ESPPs:•ESPP qualification requirements•Optional ESPP terms and design...

Produced in partnership with Debra B Hoffman and Stephanie B Vasconcellos of Mayer Brown LLP 15th Jan

Practice notes

Corporate governance—India—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in India published as part of the Lexology Getting the Deal...

15th Jan

Practice notes

Executive compensation and employee benefits—Germany—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Germany published as part of the...

15th Jan

Practice notes

Corporate governance—France—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in France published as part of the Lexology Getting the Deal...

15th Jan

Practice notes

Issues and challenges facing companies operating share plans globally

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

Produced in partnership with Solium Global Compliance 15th Jan

Practice notes

Corporate governance—Malaysia—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Malaysia published as part of the Lexology Getting the Deal...

15th Jan

Practice notes

Corporate governance—Netherlands—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Netherlands published as part of the Lexology Getting the...

15th Jan

Practice notes

Executive compensation and employee benefits—Russia—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Russia published as part of the...

15th Jan

Practice notes

Corporate governance—Bermuda—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Bermuda published as part of the Lexology Getting the Deal...

15th Jan