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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 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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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 5th May
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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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 9th Apr
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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9th Apr
Practice notes
This note covers the following topics:•the law governing save as you earn (SAYE) options•what is an SAYE scheme?•what requirements must be met for an...
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9th Apr
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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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 9th Apr
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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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 9th Apr
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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9th Apr
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 9th Apr
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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9th Apr
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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9th Apr
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 9th Apr
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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9th Apr
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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9th Apr
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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9th Apr
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 Apr
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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9th Apr
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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9th Apr
Practice notes
HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC...
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12th Mar
Q&As
In these circumstances, the rules of the relevant save as you earn (SAYE) scheme should be carefully checked to ensure that there is no provision...
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15th Feb
Q&As
Corporate governance best practice at present is that 'malus and clawback' are only relevant to awards held by senior management and other executives...
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15th Feb

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