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Practice notes
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...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
This Practice Note provides an introduction to:•why companies have employee ownership models•the main types of share ownership models, and•issues to...
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26th Sep
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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26th Sep
Practice notes
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...
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26th Sep
Practice notes
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...
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26th Sep
Practice notes
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...
Read More >
Produced in partnership with Stephen Woodhouse 26th Sep
Practice notes
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...
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26th Sep
Practice notes
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...
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26th Sep
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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26th Sep
Practice notes
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...
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26th Sep
Practice notes
The use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs following the...
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26th Sep
Practice notes
What are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the departure will usually result in different...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 26th Sep
Practice notes
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...
Read More >
Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
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...
Read More >
26th Sep
Practice notes
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...
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26th Sep
Practice notes
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...
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2nd Sep

Most recent Q&As content

Q&As
The Companies (Miscellaneous Reporting) Regulations 2018, SI 2018/860 (2018 Regulations) introduced new reporting requirements for certain categories...
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28th Sep
Q&As
Written in partnership with Melissa Ratchev (Associate, Hogan Lovells International LLP) and Maegen Morrison (Partner, Hogan Lovells International...
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28th Sep
Q&As
This Q&A refers to the requirement under the Companies (Miscellaneous Reporting) Regulations 2018 (2018 Regulations), SI 2018/860, reg 17 for certain...
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28th Sep
Q&As
This Q&A takes account of the HMRC guidance for employers: Claim for your employees' wages through the Coronavirus Job Retention Scheme as at 15 April...
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28th Sep
Q&As
Where a compensatory payment for loss of office or employment is made in circumstances where:•the payment is not taxable as:◦earnings under section 62...
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28th Sep
Q&As
It is important to note that the position of a person whose employment was terminated without notice (and without being entitled to notice), such as...
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28th Sep
Q&As
Under the Corporation Tax Act 2009 (CTA 2009), a statutory corporation tax deduction is usually available in relation to shares acquired by an...
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28th Sep
Q&As
Any communication to an employee in relation to an employee incentive arrangement (other than by or through an authorised person) could be caught by...
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28th Sep
Q&As
For details of when National Insurance contributions (NICs) charges, namely primary and secondary Class 1 NICs and Class 1A NICs, arise in the context...
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28th Sep
Q&As
In summary, in order to qualify for capital gains tax entrepreneurs’ relief (ER), a selling shareholder must satisfy various statutory tests,...
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28th Sep
Q&As
Firstly, the capital gains tax (CGT) relief is only in respect of the disposal of shares originally awarded with an unrestricted market value at...
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28th Sep
Q&As
Although variations to the terms of an enterprise management incentives (EMI) option can be a disqualifying event, this will only be the case where...
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28th Sep
Q&As
In this Q&A references to buyer can be read as a reference to an option holder or an ultimate buyer of a company. Before a buyer can be entered in the...
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28th Sep
Q&As
According to Sch 5, Pt 5, para 35(1)(b) of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), an enterprise management incentives (EMI)...
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28th Sep
Q&As
Any company whose shares are the subject of enterprise management incentives (EMI) options at any time during a tax year is required to submit an...
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28th Sep
Q&As
Even shares awarded pursuant to enterprise management incentives (EMI) schemes, still at best, result in capital gains tax (CGT) payable at a rate of...
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28th Sep
Q&As
An employee benefit trust (EBT) is a discretionary trust which means that it is a trust for a class of beneficiaries as opposed to individuals. As a...
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28th Sep
Q&As
A company’s share incentive plan rules will normally only permit participation by employees of the company (and, where applicable, the employees of...
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28th Sep
Q&As
Section 205A of the Employment Rights Act 1996 (ERA 1996), which sets out the requirements which must be met in order for an employee shareholder...
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28th Sep

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