Scheme design and financial considerations (including valuation and accounting)

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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...
Read More >
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 Scheme design and financial considerations (including valuation and accounting) content

Practice notes
IntroductionA tax indemnity enables an employer to recover amounts of income tax and National Insurance contributions (NICs) from an employee, usually...
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25th Sep
Practice notes
FORTHCOMING CHANGE: Finance Bill 2020–21 will introduce a new information notice that HMRC may issue to anyone it suspects of being involved in the...
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25th Sep
Practice notes
This Practice Note provides a brief introduction to the equity and incentive compensation plans and agreements that US startups often use to attract...
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25th Sep
Practice notes
The rules applying to directors and employees in relation to restricted securities contained within Chapter 2, Part 7 of Income Tax (Earnings and...
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25th Sep
Practice notes
What is an LLC and how is it different to other forms of business organisation?A limited liability company (LLC) is a legal form of business...
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25th Sep
Practice notes
The stated purpose of National Insurance contributions (NICs) is to fund and enable eligibility for certain state benefits, such as the state pension,...
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25th Sep
Practice notes
The procedure for making joint restricted securities elections is the same regardless of whether the election is made under section 425(3), 430 or 431...
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25th Sep
Practice notes
This practice note deals with the specific rules applying to employment-related securities acquired for less than market value contained within...
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25th Sep
Practice notes
Convertible securities are: • employment-related securities (see: What is an employment-related security?)•with the capacity to convert into...
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25th Sep
Practice notes
Why do you need a valuation for SIP purposes?There are a number of different circumstances in which it will be necessary to value the shares subject...
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25th Sep
Practice notes
Relationship with accountingAs well as share based payments (SBP) accounting for the costs of employees, share schemes usually involve accounting for...
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25th Sep
Practice notes
Share-based paymentsFor entities that prepare financial statements under international accounting standards, the share-based payment (SBP) accounting...
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25th Sep
Practice notes
This Practice Note looks at some of the more complex issues associated with the equity settled accounting regime. For a more basic overview of the...
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25th Sep
Practice notes
A cash settled share based payment (SBP) expense arises when an employee provides services in return for the company accepting a liability or...
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25th Sep
Practice notes
IntroductionPartnerships of all sizes often struggle to devise a remuneration structure for their partners that is fair, rewards the 'right'...
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25th Sep
Practice notes
The stated purpose of National Insurance contributions (NICs) is to fund certain state benefits such as the State Pension, as well as other social...
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25th Sep
Practice notes
Employers (or other responsible persons) are required to provide specified information to HMRC in relation to reportable events involving...
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25th Sep
Practice notes
Employers frequently grant equity awards and cash bonuses to incentivise key employees. The first part of this Practice Note focuses on key...
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25th Sep
Practice notes
The purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share incentive...
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25th Sep
Practice notes
This note explains the income tax treatment of convertible securities. The definition of convertible securities is set out in Convertible...
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25th Sep

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