Accountancy and valuation

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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 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
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
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
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
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...
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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...
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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...
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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...
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9th Nov

Most recent Accountancy and valuation content

Practice notes
Measurement and timing of fair values including outline of the Black Scholes modelThe accounting cost for an equity-settled share based payment (SBP)...
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Produced in partnership with William Franklin 9th Apr
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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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
Practice notes
Share-based paymentsFor entities that prepare financial statements under international accounting standards, the share-based payment (SBP) accounting...
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Produced in partnership with William Franklin 9th Apr
Practice notes
Company accounts, institutional shareholder guidelines and HMRC guidance all refer to the ‘face value’ and ‘fair value’ of share options. The two...
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Produced in partnership with Renu Birla 9th Apr
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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Produced in partnership with William Franklin 9th Apr
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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Produced in partnership with William Franklin 9th Apr
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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Produced in partnership with William Franklin 9th Apr
Practice notes
Why do you need to obtain a CSOP valuation?A valuation of the shares granted under company share option plan (CSOP) options will often be required at...
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9th Apr
Practice notes
Coronavirus (COVID-19): On 8 June 2020 HMRC confirmed in its Employment Related Securities Bulletin 35 that any new EMI valuation agreement letter...
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9th Mar
Practice notes
Coronavirus (COVID-19): On 8 June 2020, HMRC confirmed in its Employment Related Securities Bulletin 35 that any new EMI valuation agreement letter...
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Produced in partnership with Renu Birla 9th Mar
Q&As
If shares are later sold for more than a post-transaction valuation agreed with HMRC, then whether HMRC can revisit that valuation will depend on the...
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29th Nov
Q&As
This Q&A assumes that the shares to be valued are in a private company.The basic rule is that the market value of unquoted shares or securities is the...
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29th Nov

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