How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
SAYE—companies which qualify to operate an SAYE schemeThis note covers the following topics:•the law governing eligibility for companies to operate a...
SAYE explanatory booklet[INSERT NAME OF COMPANY] SAYE SHARE OPTION SCHEME (THE SCHEME) EXPLANATORY BOOKLETWhat is an SAYE share option scheme?Save As...
Deed of renouncement of optionI, [insert full name of option holder], refer to the option over [insert number and class of shares under option] shares...
SAYE share option scheme rules[Approved by resolution of the shareholders on [insert date of shareholder approval]]Adopted by the Directors on [insert...
SAYE Option certificateThis option certificate is based in part on the HMRC precedent and contains the information required to confirm the grant of a...
SAYE—when can options be exercised?The right to exercise save as you earn (SAYE) options is subject to statutory requirements under Schedule 3 of the...
The effect of multiple employments on the eligibility requirements of tax-advantaged share plansIndividuals may, at any one time, be employed by more...
SAYE application form[Letter to be printed on company headed paper][Insert name of Company] SAYE share option scheme (the Scheme) Application formYou...
SAYE—self-certification, registration and filing requirementsThis note covers the following topics:•the legislation governing SAYE self-certification,...
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