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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...
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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...
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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 Save as you earn content

Practice notes
UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7...
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25th Sep
Practice notes
This Practice Note looks at the procedure for establishing a tax-advantaged share plan, such as a company share option plan (CSOP), share incentive...
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Produced in partnership with James Jaques and Mirit Ehrenstein of Linklaters 25th Sep
Practice notes
This note covers the following topics:•the law governing save as you earn (SAYE) options and corporate events•corporate events which may trigger the...
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25th Sep
Practice notes
What is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more independent parties whereby each party agrees to...
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25th Sep
Practice notes
Individuals may, at any one time, be employed by more than one employer, usually on a part-time basis for each company. These companies may sit in the...
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25th Sep
Practice notes
This Practice Note covers the following topics:•the law governing exchange of save as you earn (SAYE) options•exchange of SAYE options◦circumstances...
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25th Sep
Practice notes
This Practice Note covers the following topics:•the law governing eligibility to participate in an SAYE scheme•general requirements regarding SAYE...
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25th Sep
Practice notes
Where an employee is granted a share option under a Schedule 3 SAYE option scheme, the employee benefits from the following tax advantages provided...
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25th Sep
Practice notes
This note covers the following topics:•the legislation governing SAYE self-certification, registration and filing requirements•the HMRC approval...
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25th Sep
Practice notes
ARCHIVED: This archived Practice Note provides background reading on the main differences between the SAYE guidance in ESSUM and where it can now be...
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26th Sep
Practice notes
The right to exercise save as you earn (SAYE) options is subject to statutory requirements under Schedule 3 of the Income Tax (Earnings and Pensions)...
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26th Sep
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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26th Sep
Precedents
[INSERT NAME OF COMPANY] SAYE share option scheme (the Scheme)Notice of exercise of optionTo: the [Secretary OR Administrator]Of: [insert address]1I...
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26th Sep
Precedents
This option certificate is based in part on the HMRC precedent and contains the information required to confirm the grant of a save as you earn (SAYE)...
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26th Sep
Precedents
[Letter to be printed on company headed paper][Insert name of Company] SAYE share option scheme (the Scheme) Application formYou have been invited to...
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26th Sep
Precedents
[Letter to be printed on company headed paper][insert date][insert employee’s address][INSERT NAME OF COMPANY] SAYE SHARE OPTION SCHEME (THE...
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26th Sep
Precedents
That:•the [insert name of company] plc [Savings-Related OR Save-As-You-Earn OR Sharesave] Share Option Scheme (the Scheme), in the form of the rules...
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26th Sep
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is conducting a review of capital gains tax (CGT), seeking...
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26th Sep
Practice notes
This note covers the following topics:•overall requirements for save as you earn (SAYE) schemes and options•the law governing the requirements for...
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26th Sep
Practice notes
This note covers the following topics:•the law governing eligibility for companies to operate a save as you earn (SAYE) scheme•requirements and...
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26th Sep

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