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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
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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3rd 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
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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24th Feb
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
Q&As
Prohibition of public offers by private companyUnder the section 755(1) of the Companies Act 2006 (CA 2006), a private limited company must not:•offer...
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15th Feb
Q&As
Unlike in respect of company share option plans (CSOPs) (see: Employee Tax Advantaged Share Scheme User Manual (ETASSUM45130)), replacement options...
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15th Feb
Q&As
As a general comment, share incentive schemes are normally introduced in order to encourage employees to remain working in the business rather than to...
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15th Feb
Q&As
Background to issueIn Budget 2018, the government introduced two new tests to be met throughout the minimum qualifying period in addition to the...
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15th Feb

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