Phantom share awards and optionsWhat is a phantom award?Phantom awards, broadly speaking, can be split into two categories, phantom share awards and...
EMI standalone share option agreementThis Agreement is made on [insert date of execution of the share option agreement]Parties1[insert name of company...
Long-term incentive plans—income tax and NICs treatmentTypes of LTIP awardsThe most common type of awards that can be made under a long-term incentive...
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
Growth shares—practical examples and comparisons with optionsWhat are growth shares?Growth shares, also known as value shares or hurdle shares, are a...
EMI and disqualifying eventsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives...
EMI—requirements for optionsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives...
CSOP option certificate[insert name of company who granted the company share option plan (CSOP) option] (Company)Option certificate in respect of an...