Implementing share plans

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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 Implementing share plans content

Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response to the coronavirus...
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13th Apr
Practice notes
What are discretions in employee share schemes?It is common to see contracts include powers for a party to determine a particular matter ‘in its...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
What is share dilution?Share dilution happens when a company issues additional shares in itself. As a result the existing shareholders' ownership in...
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9th Apr
Practice notes
This Practice Note provides an overview of the questions which need to be asked when considering the use of performance conditions in an employee...
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Produced in partnership with Renu Birla 9th Apr
Practice notes
This Practice Note provides an overview of the questions which need to be asked when planning a new share-based incentive arrangement. The outcome of...
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Produced in partnership with Renu Birla 9th Apr
Practice notes
Employers frequently grant equity awards and cash bonuses to incentivise key employees. The first part of this Practice Note focuses on key...
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9th Apr
Practice notes
This Practice Note provides a brief introduction to the equity and incentive compensation plans and agreements that US startups often use to attract...
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9th Apr
Practice notes
The purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share incentive...
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Produced in partnership with Will Cookson 9th Apr
Practice notes
The following steps are key to the implementation of a new share incentive arrangement:•creation of a project plan (including design)•obtaining key...
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Produced in partnership with Renu Birla 9th Apr
Practice notes
Private companies that implement share option schemes will often make use of 'exit-only' options, meaning that share options can only be exercised by...
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Produced in partnership with Sarah Anderson of RM2 Partnership 9th Apr
Practice notes
IntroductionPartnerships of all sizes often struggle to devise a remuneration structure for their partners that is fair, rewards the 'right'...
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Produced in partnership with Tony Williams 9th Apr
Practice notes
What are performance conditions and why might they need amending?A performance condition is a pre-set condition which must be satisfied before the...
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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 9th Apr
Practice notes
Employee share scheme participants and shareholdersThis Practice Note looks at the issues arising on the death of a participant in both HMRC...
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Produced in partnership with Karen Cooper of Cooper Cavendish 9th Apr
Practice notes
What is an LLC and how is it different to other forms of business organisation?A limited liability company (LLC) is a legal form of business...
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Produced in partnership with Stephen Diosi of Mishcon de Reya 9th Apr
Practice notes
The concept of ordinary share capital is important for UK tax purposes. This Practice Note sets out the key tax reliefs that usually require ordinary...
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Produced in partnership with Michael McGowan 9th Apr
Practice notes
The procedure for making joint restricted securities elections is the same regardless of whether the election is made under section 425(3), 430 or 431...
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9th Apr
Practice notes
This Practice Note summarises the basic considerations when executing all documents and links to associated guidance. Failure to consider these basic...
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8th Apr
Practice notes
This Practice Note provides an overview of the issues that investors and management will need to consider in relation to founder shares and employee...
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8th Apr
Q&As
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
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8th Apr
Practice notes
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 Nick Hipwell, Sarah Ferguson and Chris Baker of DLA Piper 24th Mar

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