Joint share ownership plans

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Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
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...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...
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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Joint share ownership plans content

Practice notes
Introduction to JSOPsWhat are JSOP awards?Jointly owned shares are no more and no less than their description implies, namely shares owned jointly by...
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Produced in partnership with Stephen Woodhouse and William Franklin 16th May
Practice notes
JSOPs—adopting and granting awardsThe adoption of a joint share ownership plan (JSOP) need be no different from any other share plan save that if new...
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Produced in partnership with Stephen Woodhouse and William Franklin 16th May
Practice notes
Joint share ownership plans—comparisons with other share scheme structuresJointly owned awards are no more and no less than their description implies,...
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Produced in partnership with Stephen Woodhouse and William Franklin 16th May
Practice notes
JSOPs—tax treatmentSummary of the tax treatment of the acquisition of an interest in a jointly owned shareAbsent the specific statutory rules relating...
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Produced in partnership with Stephen Woodhouse and William Franklin 16th May
Practice notes
JSOPs—funding the acquisition and terms of the planBasic structure of a JSOPThe basic structure of joint ownership involves two owners, namely the...
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Produced in partnership with Stephen Woodhouse and William Franklin 16th May
Precedents
[TO BE PRINTED ON COMPANY HEADED NOTEPAPER][Insert name of Trustee][Insert address of Trustee]Date: [Insert date]Dear Trustee(s)[Insert name of...
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14th Feb
Precedents
This Deed is made on the [insert] day of [insert month] 20 [insert year]Parties1[insert name] of [address] (the Participant)2[insert name of company]...
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7th Jan
Precedents
To: [insert name of Trustee]I refer to the agreement that I entered into on [date] with you and [insert name of the Company whose shares are under the...
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29th Nov
Precedents
To: [insert name of participant]We refer to the agreement that we entered into on [date] with you and [insert name of the Company whose shares are...
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29th Nov

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