International share schemes and incentives

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Brexit legislation tracker

This Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the UK’s withdrawal from the

Introduction to the EU GDPR and UK GDPR

Brexit: The Retained General Data Protection Regulation, Retained Regulation (EU) 2016/679 (UK GDPR) regime described in this Practice Note is the UK

How EMI schemes work and key features

EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth

EMI—qualifying companies

EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth

Practice notes

What is an employee benefit trust?

FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...

Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep

Practice notes

Introduction to employee share ownership schemes

This Practice Note provides an introduction to:•why companies have employee ownership models•the main types of share ownership models, and•issues to...

26th Sep

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...

26th Sep

Practice notes

EMI and disqualifying events

EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...

26th Sep

Practice notes

EMI—what makes an employee eligible?

EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...

26th Sep

Practice notes

Employee ownership trusts

FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...

Produced in partnership with Stephen Woodhouse 26th Sep

Practice notes

Drafting leaver provisions in share plans

Leaver provisions and different types of schemeWhen drafting a set of share plan rules or an option or award agreement, a company will wish to make...

26th Sep

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...

26th Sep

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...

26th Sep

Practice notes

Growth shares (value shares)

What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These...

26th Sep

Practice notes

Malus and clawback

The use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs following the...

26th Sep

Practice notes

Employee share schemes—dealing with leavers

What are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the departure will usually result in different...

Produced in partnership with Jenny Wheater of Duane Morris LLP 26th Sep

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Practice notes

Setting up an employee benefit trust

FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...

Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep

Practice notes

Introduction to enterprise management incentives (EMI) schemes

EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...

26th Sep

Practice notes

What is a long-term incentive plan?

A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive share plans under which a company makes...

26th Sep

Practice notes

EMI—requirements for options

EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...

2nd Sep

Most recent International share schemes and incentives content

Practice notes

Equity and incentive compensation arrangements for employees of startup companies in the US

This Practice Note provides a brief introduction to the equity and incentive compensation plans and agreements that US startups often use to attract...

25th Sep

Practice notes

Internationally mobile employees with securities options

IntroductionThis Practice Note discusses the taxation of internationally mobile employees and directors in relation to securities options (options)...

Produced in partnership with Jeremy Edwards of Baker McKenzie and Gill Murdoch 25th Sep

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...

25th Sep

Practice notes

Incentive arrangements for an LLC

What is an LLC and how is it different to other forms of business organisation?A limited liability company (LLC) is a legal form of business...

25th Sep

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...

25th Sep

Practice notes

Drafting US short- and long-term incentive and bonus agreements

Employers frequently grant equity awards and cash bonuses to incentivise key employees. The first part of this Practice Note focuses on key...

25th Sep

Practice notes

Internationally mobile employees with employment-related securities

IntroductionThis Practice Note discusses the taxation of internationally mobile employees and directors in relation to employment-related securities...

25th Sep

Practice notes

Corporate governance—USA focus

BackgroundUnlike the UK, the USA has not adopted a unified corporate governance code for its public corporations. Instead corporate governance...

25th Sep

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...

25th Sep

Practice notes

Issues and challenges facing companies operating share plans globally

Companies offering share plans to their international employees need to balance the objectives of their employee share plan with the regulatory and...

25th Sep

Practice notes

Transfer pricing and employee share plans

Scope of this Practice NoteTransfer pricing relates to the pricing of goods, services, funds and assets provided within a group and between connected...

25th Sep

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 26th Sep

Practice notes

Understanding US non-qualified deferred compensation arrangements and Internal Revenue Code Section 409A

Relevance of non-qualified deferred compensation arrangements and Section 409AIn the United States, deferred compensation arrangements appeal to...

26th Sep

Practice notes

Understanding types and taxation of US equity compensation

Whether a company is privately or public held, many reasons favour designing compensation arrangements to feature equity compensation. Compensation...

26th Sep

Practice notes

Drafting a US private company equity compensation plan

US privately held companies often like to incentivise their executives and other key employees through equity compensation grants, in order to better...

26th Sep

Practice notes

Designing a US public company equity compensation plan

Publicly held companies often grant equity awards to executives and other key employees (and, in many cases, even to fairly low-level employees) to...

26th Sep

Practice notes

Section 162(m) of the Internal Revenue Code—navigating US tax deduction limitations for executive compensation

This Practice Note provides an overview of the rules governing the executive compensation deduction limitation under section 162(m) of the Internal...

26th Sep

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...

26th Sep

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...

26th Sep

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...

26th Sep

In-house