Long-term incentive plans and deferred share bonus plans

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Practice notes
How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Long-term incentive plans and deferred share bonus plans content

Precedents
Umbrella LTIP rulesFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to...
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14th Sep
Practice notes
Long-term incentive plans—capital gains tax consequencesFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 15th Aug
Precedents
LTIP—deed of grantThis Deed is entered into on [insert date on which the deed is executed] by [insert name of the company granting the Awards] whose...
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15th Aug
Precedents
Deed of renouncement of optionI, [insert full name of option holder], refer to the option over [insert number and class of shares under option] shares...
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15th Aug
Practice notes
Deferred share bonus plans—listing rules and shareholder approvalIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 15th Aug
Practice notes
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 15th Aug
Precedents
LTIP—option certificate[insert name of company who granted the option pursuant to the long term incentive plan (LTIP)] (Company)[insert name of LTIP]...
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15th Aug
Precedents
LTIP—restricted award certificate[insert name of company who granted the award pursuant to the long term incentive plan (LTIP)] (Company)[insert name...
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15th Aug
Practice notes
Long-term incentive plans—benefits and issuesA long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe...
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Produced in partnership with Gill Murdoch of Baker McKenzie and Jeremy Edwards of Baker McKenzie 15th Aug
Precedents
LTIP — notice of exercise of optionThe Company Secretary[insert date][insert name of company that granted the option] (Company)[[insert address of...
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15th Aug
Precedents
Letter to be sent to LTIP award holders on a rights issue[insert name of award holder][insert address][insert postcode][insert date]Dear [insert name...
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Produced in partnership with Karen Cooper of Cooper Cavendish 15th Aug
Precedents
Board minutes—approving the adoption of a LTIP and the grant of LTIP awards pursuant to it[insert name of company adopting the LTIP] (Company)—[insert...
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15th Aug
Precedents
LTIP—participant agreementThis PARTICIPANT AGREEMENT should be signed and returned within [30] DAYS of the grant of your award, OTHERWISE THE AWARD...
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15th Aug
Precedents
LTIP—matched 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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15th Aug
Practice notes
An introduction to deferred share bonus plansDeferred share bonus: key elementsDeferred share bonus plans are typically constituted by the following...
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Produced in partnership with Jeremy Glover (Share Schemes) 15th Aug
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...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 15th Aug
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
Read More >
Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 15th Aug
Practice notes
Structure of an LTIPTypes of awardsDifferent types of awards can be granted under a long-term incentive plan (LTIP) and more than one may be offered...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 15th Aug
Precedents
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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15th Aug
Precedents
LTIP—contingent award certificate[insert name of company who granted the award pursuant to the long term incentive plan (LTIP)] (Company)[insert name...
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15th Aug

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