Accountancy and valuation

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Practice notes
How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Accountancy and valuation content

Practice notes
CSOP valuationsWhy do you need to obtain a CSOP valuation?A valuation of the shares granted under company share option plan (CSOP) options will often...
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6th Jul
Q&As
If (post-transaction) HMRC agrees a valuation for shares, and those shares are then sold on at a higher value, can HMRC go back on the agreed...
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6th Jun
Q&As
Is HMRC accepting a ‘coronavirus (COVID-19) discount’ for enterprise management incentive valuations in order to take into account the reduction in...
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5th Jun
Practice notes
Valuing employment-related securitiesCoronavirus (COVID-19): On 8 June 2020, HMRC confirmed in its Employment Related Securities Bulletin 35 that any...
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Produced in partnership with Renu Birla 5th Jun
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 5th Jun
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 5th Jun
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 5th Jun
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 5th Jun
Practice notes
EMI valuations for EMI schemesCoronavirus (COVID-19): On 8 June 2020 HMRC confirmed in its Employment Related Securities Bulletin 35 that any new...
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5th Jun
Practice notes
SIPs valuationsWhy do you need a valuation for SIP purposes?There are a number of different circumstances in which it will be necessary to value the...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 5th Jun
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 5th Jun
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 5th Jun

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