Scheme design and financial considerations (including valuation and accounting)

View Share Incentives by content type:

Latest Share Incentives News

Featured Share Incentives content

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...
Read More >
9th Nov
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...
Read More >
9th Nov
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...
Read More >
Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
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...
Read More >
Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
Read More >
9th Nov
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...
Read More >
Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
Read More >
9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
Read More >
Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
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...
Read More >
9th Nov

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

Practice notes
This Practice Note summarises the basic considerations when executing all documents and links to associated guidance. Failure to consider these basic...
Read More >
21st Jan
Practice notes
The UK has a comprehensive code for the taxation of employment income. This Practice Note deals with the basic principles of income tax on employment...
Read More >
18th Jan
Practice notes
A limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. This is known as a share...
Read More >
18th Jan
Practice notes
This note deals with the specific rules contained within sections 446X–446Z of Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003 ) (Part 7,...
Read More >
15th Jan
Practice notes
Share options are an enforceable right for an employee to acquire shares at a given price, subject to meeting pre-determined conditions. The share...
Read More >
Produced in partnership with Will Cookson of Spiral Sky Limited 15th Jan
Practice notes
Business asset disposal reliefBusiness asset disposal relief (BADR), is a capital gains tax (CGT) relief designed to encourage individuals to set up...
Read More >
15th Jan
Practice notes
IntroductionPartnerships of all sizes often struggle to devise a remuneration structure for their partners that is fair, rewards the 'right'...
Read More >
Produced in partnership with Tony Williams 15th Jan
Practice notes
Pay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions (NICs) and certain other statutory deductions) must...
Read More >
15th Jan
Practice notes
There are currently seven different classes of National Insurance contributions (NICs). The type paid depends on the individual's employment status,...
Read More >
15th Jan
Practice notes
The income tax charges associated with employment-related securities and securities options typically arise upon acquisition of securities, or because...
Read More >
15th Jan
Practice notes
FORTHCOMING CHANGE: Finance Bill 2021 will introduce a new information notice that HMRC may issue to anyone it suspects of being involved in the...
Read More >
15th Jan
Practice notes
Determining whether an employment-related security exists is a crucial step in determining whether the specific (and sometimes punitive) income tax...
Read More >
15th Jan
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...
Read More >
15th Jan
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...
Read More >
15th Jan
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,...
Read More >
15th Jan
Practice notes
The concept of ordinary share capital is important for UK tax purposes. This Practice Note sets out the key tax reliefs that require ordinary share...
Read More >
Produced in partnership with Robert Langston of Saffery Champness 15th Jan
Practice notes
This note deals with the specific rules contained within sections 447–450 of Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) (Part 7, Chapter...
Read More >
15th Jan
Practice notes
In addition to cash earnings, such as wages or salaries, many reward packages include non-cash items, such as the provision of a car, health insurance...
Read More >
15th Jan
Practice notes
This practice note sets out the key considerations and illustrative computations for determining whether to elect under section 425 or section 431 of...
Read More >
15th Jan
Practice notes
This practice note deals with the specific rules applying to employment-related securities acquired for less than market value contained within...
Read More >
15th Jan

Popular documents