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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
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
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
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
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 covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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9th Nov
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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9th Nov
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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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Q&As content

Q&As
What is the impact of Brexit on international transfers of personal data?This Q&A looks at the impact of Brexit on cross-border transfers of personal...
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12th May
Q&As
By virtue of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692 any...
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5th May
Q&As
HMRC considers that an amendment to an enterprise management incentive (EMI) option will be the grant of a new right if it involves any change to the...
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6th Apr
Q&As
Notwithstanding the tax position taken by HMRC, as a matter of company law the payment of a contribution by an employee-ownership trust (EOT)-owned...
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26th Mar
Q&As
A Schedule 2 Share Incentive Plan (SIP) must provide for the setting up of a trust to hold plan shares. The SIP legislation sets out various...
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19th Mar
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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19th Mar
Q&As
Written in partnership with Melissa Ratchev (Associate, Hogan Lovells International LLP) and Maegen Morrison (Partner, Hogan Lovells International...
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16th Mar
Q&As
Despite there being no express terms of variation in the employee benefit trust (EBT) deed, it should be noted that amendments can often be effected...
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2nd Mar
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...
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15th Feb
Q&As
When considering offering shares to employees, whether directly and/or pursuant to a share plan, employer companies and company shareholders need to...
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15th Feb
Q&As
If a valid election under section 431 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) is not made within the prescribed 14-day limit...
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15th Feb
Q&As
Entrepreneurs’ relief (ER) is a complex relief for individuals and certain trusts from capital gains tax in respect of disposals of certain business...
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15th Feb
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 15th Feb
Q&As
From a share incentives perspective, it is possible to grant unapproved share options over shares in the same company at different exercise or option...
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15th Feb
Q&As
Entrepreneurs' relief (ER) is a reduced rate of capital gains tax (CGT) that individuals or trustees, but not companies, can claim when they dispose...
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15th Feb
Q&As
Restricted securities are, broadly, employment-related securities which:•at the date of acquisition•are subject to identifiable restrictions•that...
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15th Feb
Q&As
On the basis that these shares are available to the employees by reason of their respective employments, the relevant shares will be...
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15th Feb

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