Scheme design and financial considerations (including valuation and accounting)

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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 Scheme design and financial considerations (including valuation and accounting) content

Practice notes
Planning new employee incentive arrangementsThis Practice Note provides an overview of the questions which need to be asked when planning a new...
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Produced in partnership with Renu Birla 16th May
Practice notes
Implementing share plans—ways to manage dilution of existing shareholdersWhat is share dilution?Share dilution happens when a company issues...
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16th May
Practice notes
Using performance conditions in employee incentive plansThis Practice Note provides an overview of the questions which need to be asked when...
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Produced in partnership with Renu Birla 16th May
Practice notes
Accounting for shares and trustsRelationship with accountingAs well as share based payments (SBP) accounting for the costs of employees, share schemes...
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Produced in partnership with William Franklin 16th May
Practice notes
Discretions in employee share schemesWhat are discretions in employee share schemes?It is common to see contracts include powers for a party to...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 16th May
Practice notes
Share options settled by an individual shareholderShare options are an enforceable right for an employee to acquire shares at a given price, subject...
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Produced in partnership with Will Cookson of Spiral Sky Limited 16th May
Practice notes
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
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Produced in partnership with Laura Gould 16th May
Practice notes
The use of tax indemnities in share scheme documentsIntroductionA tax indemnity enables an employer to recover amounts of income tax and National...
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16th May
Practice notes
Transfer pricing and employee share plansScope of this Practice NoteTransfer pricing relates to the pricing of goods, services, funds and assets...
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Produced in partnership with Victoria Jeffs ACA of MHA MacIntyre Hudson 16th May
Practice notes
Analysis of cash settled share based payments accounting regimeA cash settled share based payment (SBP) expense arises when an employee provides...
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Produced in partnership with William Franklin 16th May
Practice notes
Sourcing shares for share schemes—comparing new issue shares, market purchase shares and treasury sharesOne of the critical considerations when...
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Produced in partnership with Renu Birla 16th May
Practice notes
Overview of the equity settled share based payments accounting regimeMeasurement and timing of fair values including outline of the Black Scholes...
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Produced in partnership with William Franklin 16th May
Practice notes
Employment-related securities, securities options and capital gains taxFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced...
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Produced in partnership with Karen Cooper of Cooper Cavendish 16th May
Practice notes
Parallel optionsThe purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share...
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Produced in partnership with Will Cookson 16th May
Practice notes
Malus and clawbackFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to...
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Produced in partnership with Nick Hipwell, Sarah Ferguson and Chris Baker of DLA Piper 16th May
Practice notes
The difference between the face and fair value of a share optionCompany accounts, institutional shareholder guidelines and HMRC guidance all refer to...
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Produced in partnership with Renu Birla 16th May
Practice notes
Analysis of equity settled share based payments accounting regime (advanced)This Practice Note looks at some of the more complex issues associated...
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Produced in partnership with William Franklin 16th May
Practice notes
Share incentives and employment-related securities—stamp duty and stamp duty reserve taxCoronavirus (COVID-19)— Due to measures put in place to stop...
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Produced in partnership with Mahesh Varia and Claire Prentice of Travers Smith 16th May
Practice notes
Introduction to accounting for share-based paymentsShare-based paymentsFor entities that prepare financial statements under international accounting...
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Produced in partnership with William Franklin 16th May
Practice notes
Equity and incentive compensation arrangements for employees of startup companies in the USThis Practice Note provides a brief introduction to the...
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16th May

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