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Joint share ownership plans

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Latest Share Incentives News

Share Incentives weekly highlights—12 May 2022

Share Incentives weekly highlights—12 May 2022

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—12 May 2022

Share Incentives weekly highlights—5 May 2022

Share Incentives weekly highlights—5 May 2022

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—5 May 2022

IR35 and employment status—Court of Appeal develops the law

IR35 and employment status—Court of Appeal develops the law

The following Commercial news provides comprehensive and up to date legal information on IR35 and employment status—Court of Appeal develops the law

Share Incentives weekly highlights—28 April 2022

Share Incentives weekly highlights—28 April 2022

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—28 April 2022

Featured Share Incentives content

Malus and clawback

Malus and clawback

Malus and clawbackFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to...

How do I contact HMRC with a share schemes related query?

How do I contact HMRC with a share schemes related query?

How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...

EMI—notification of grant of options to HMRC

EMI—notification of grant of options to HMRC

EMI—notification of grant of options to HMRCEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise...

Comparison of the enterprise management incentives (EMI) provisions of the Employee Share Schemes User Manual (ESSUM) and the Employee Tax Advantaged Share Scheme User Manual (ETASSUM) [Archived]

Comparison of the enterprise management incentives (EMI) provisions of the Employee Share Schemes User Manual (ESSUM) and the Employee Tax Advantaged Share Scheme User Manual (ETASSUM) [Archived]

Comparison of the enterprise management incentives (EMI) provisions of the Employee Share Schemes User Manual (ESSUM) and the Employee Tax Advantaged...

Practice notes

Phantom share awards and options

Phantom share awards and optionsWhat is a phantom award?Phantom awards, broadly speaking, can be split into two categories, phantom share awards and...
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Produced in partnership with Stephen Diosi of Mishcon de Reya 19th Apr
Practice notes

Underwater share options

Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share...
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16th Nov
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Practice notes

The advantages and disadvantages of each share incentive arrangement

The advantages and disadvantages of each share incentive arrangementThis Practice Note seeks to summarise the main advantages and disadvantages of...
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16th Nov
Precedents

EMI standalone share option agreement

EMI standalone share option agreementThis Agreement is made on [insert date of execution of the share option agreement]Parties1[insert name of company...
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16th Nov
Practice notes

Nil paid shares and partly paid shares—practical considerations

Nil paid shares and partly paid shares—practical considerationsWhat are nil paid shares and partly paid shares?When shares are issued, their...
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16th Nov
Practice notes

Long-term incentive plans—income tax and NICs treatment

Long-term incentive plans—income tax and NICs treatmentTypes of LTIP awardsThe most common type of awards that can be made under a long-term incentive...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 19th Apr
Practice notes

Corporation tax relief and employee share schemes

Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
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Produced in partnership with Laura Gould 19th Apr
Practice notes

Employee share schemes—dealing with leavers

Employee share schemes—dealing with leaversWhat are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 16th Nov
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Practice notes

Growth shares—practical examples and comparisons with options

Growth shares—practical examples and comparisons with optionsWhat are growth shares?Growth shares, also known as value shares or hurdle shares, are a...
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16th Nov
Practice notes

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

Understanding US non-qualified deferred compensation arrangements and Internal Revenue Code Section 409ARelevance of non-qualified deferred...
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Produced in partnership with Michael Falk of Kirkland & Ellis LLP and Sherene Awad Jodrey of Aon plc 16th Nov
Practice notes

EMI and disqualifying events

EMI and disqualifying eventsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives...
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16th Nov
Practice notes

EMI—requirements for options

EMI—requirements for optionsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives...
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16th Nov
Practice notes

What is an employee benefit trust?

What is an employee benefit trust?The EBT as a trustAn employee benefit trust (EBT) is a form of trust. A trust refers to the legal relationship...
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Produced in partnership with Jeremy Glover (Share Schemes) 19th Apr
Precedents

LTIP—cash award certificate

LTIP—cash award certificate[insert name of company who granted the award pursuant to the long term incentive plan (LTIP)] (Company)[insert name of...
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16th Nov
Precedents

SIP rules

SIP rules1Definitions and interpretation1.1The following words and expressions have the following meanings:Accumulation Period•in relation to...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th Apr
Precedents

CSOP option certificate

CSOP option certificate[insert name of company who granted the company share option plan (CSOP) option] (Company)Option certificate in respect of an...
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16th Nov

Popular documents

Commercial Property Standard Enquiries (CPSE)—environmental and health and safety enquiries

Commercial Property Standard Enquiries (CPSE)—environmental and health and safety enquiries

Commercial Property Standard Enquiries (CPSEs) are industry standard pre-contract enquiries used in commercial property transactions. CPSEs are endorsed by the British Property Federation and are free to use. The CPSEs include specific environmental enquiries at enquiry 15 and there are several

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

Private nuisancePrivate nuisance is an unlawful interference with a person's use or enjoyment of land or some right over or in connection with it. Interference must be unreasonable, and may be caused, eg by water, smoke, smell, fumes, gas, noise, heat or vibrations. Where the defendant has not

What is a statutory declaration of solvency, and what happens if a false declaration of solvency is made

What is a statutory declaration of solvency, and what happens if a false declaration of solvency is made

What is a statutory declaration of solvency, and what happens if a false declaration of solvency is madeStatutory declaration of solvencyA company enters voluntary liquidation when the members of the company vote to do so by a special resolution. For more information, see Practice Note: What is a

Qualified one-way costs shifting (QOCS)

Qualified one-way costs shifting (QOCS)

Qualified one-way costs shifting (QOCS)What is QOCS?Qualified one-way costs shifting (QOCS) was introduced on 1 April 2013 as part of the Jackson costs reforms following the removal of a claimant’s right to recover additional liabilities from the defendant, ie success fees and after the event (ATE)