The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—17 April 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—10 April 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—3 April 2025
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
Malus and clawbackThe use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs...
Tax implications of salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19),...
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
Executive directors' shareholding and post-employment shareholding requirements for UK listed companiesFORTHCOMING CHANGE: In January 2024, the Investment Association (IA) wrote to the remuneration committee chairs of FTSE 350 companies indicating that will carry out a significant review of its
When is a prospectus needed for an offer to employees?FORTHCOMING CHANGE: On 1 July 2021, the government launched a consultation on the UK prospectus regime setting out how it proposes to replace the prospectus regime inherited from the EU and responding to three recommendations in the UK Listing
Financial assistance and share schemesThe meaning of financial assistance—overviewFinancial assistance is a term defined by the Companies Act 2006 (CA 2006). In summary, it is any form of assistance given by a company to purchase shares in that company, where finance is given to facilitate that
The Companies Act definition of employees' share scheme and its implicationsImportance of the definition of employees' share scheme in Companies Act 2006When establishing a share incentive scheme for employees it is usual for the scheme to be structured and drafted so as to constitute an ‘employees’
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