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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 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
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
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
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
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
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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9th Nov

Most recent Q&As content

Q&As
SDRT does not arise on the grant of an option, however, it could arise on an assignment of the option. The grant of an option does not involve a...
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Produced in partnership with Sean Randall of Blick Rothenberg 8th Jan
Q&As
This Q&A considers whether the provisions set out in Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) apply in a situation...
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Produced in partnership with Christopher Snell of New Square Chambers 8th Jan
Q&As
This Q&A looks at the impact of Brexit on cross-border transfers of personal data involving the UK and EEA, under the General Data Protection...
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5th Jan
Q&As
This Q&A has been answered on the basis that the reader is seeking to draft the terms of a new enterprise management incentives (EMI) share option...
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15th Dec
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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6th Dec
Q&As
It is not possible for a company to capitalise profits to pay up new shares that are then to be allotted to individuals who are not currently...
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6th Dec
Q&As
The Companies (Miscellaneous Reporting) Regulations 2018, SI 2018/860 (2018 Regulations) introduced new reporting requirements for certain categories...
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6th Dec
Q&As
Written in partnership with Melissa Ratchev (Associate, Hogan Lovells International LLP) and Maegen Morrison (Partner, Hogan Lovells International...
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6th Dec
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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5th Dec
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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5th Dec
Q&As
The use of a cashless exercise facility in conjunction with an enterprise management incentives (EMI) option must be structured with care, as the...
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29th Nov
Q&As
If the shares under an EMI option are subject to any restrictions, the EMI legislation requires that the written EMI option agreement must contain...
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29th Nov
Q&As
Enterprise management incentives (EMI) share options can only be granted to employees of the relevant company or its qualifying subsidiaries...
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29th Nov
Q&As
It is important to bear in mind that an enterprise management incentives (EMI) scheme cannot be closed down with HMRC until all options granted under...
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29th Nov
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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29th Nov
Q&As
Although there is a general prohibition on passing on employer National Insurance contributions (NICs) costs to an employee, this does not apply in...
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29th Nov
Q&As
Possible tax charges:Employment related securitiesThe shares could be employment-related securities as the shares have been made available to them by...
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29th Nov
Q&As
Although the courts have held that the Companies Act 2006 (CA 2006) does not give a technical definition of ‘financial assistance’, CA 2006 does...
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29th Nov

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