Implementing share plans

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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 Implementing share plans content

Precedents
Bonus schedule—EBITDAThis Precedent is a sample bonus schedule, to be inserted as a schedule to an employment contract or director’s service...
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6th Jul
Practice notes
Electronic signaturesCoronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response...
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14th Jun
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 9th Jun
Q&As
Can an enterprise management incentives (EMI) option be granted unilaterally by the company?Enterprise management incentives (EMI) options may be...
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6th Jun
Q&As
We want to make new share option grants but our employees are all working from home. Can our share option agreements be executed electronically?The...
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6th Jun
Q&As
Where an individual acquires shares in a company and is a director and an employee of the company how should the section 431 election be completed?To...
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6th Jun
Q&As
Is a written resolution required on the grant of enterprise management incentives share options?It is assumed that this Q&A is referring to a written...
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6th Jun
Q&As
On a sale of shares under an employee share scheme, can the employee deduct their transaction costs from the sale proceeds?Please note that for the...
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6th Jun
Q&As
What is the difference between a share and a share option?A share gives the holder a direct and immediate shareholding in the company with all the...
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6th Jun
Q&As
What is the definition of retirement for share scheme purposes and does a company have to provide back-dated payments for employees who would have...
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6th Jun
Practice notes
Drafting US short- and long-term incentive and bonus agreementsEmployers frequently grant equity awards and cash bonuses to incentivise key employees....
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5th Jun
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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5th Jun
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 5th Jun
Practice notes
Amending performance conditions in share plansWhat are performance conditions and why might they need amending?A performance condition is a pre-set...
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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 5th Jun
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 5th Jun
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 5th Jun
Practice notes
Death of an employee option holder or shareholderEmployee share scheme participants and shareholdersThis Practice Note looks at the issues arising on...
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Produced in partnership with Karen Cooper of Cooper Cavendish 5th Jun
Q&As
My company needs to enter into a document as a deed but everyone is working from home. Is it possible to execute a deed by virtual means?Many...
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5th Jun
Practice notes
Share plan implementation processThe following steps are key to the implementation of a new share incentive arrangement:•creation of a project plan...
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Produced in partnership with Renu Birla 5th Jun

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