Sourcing the shares

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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 Sourcing the shares content

Practice notes
Ordinary share capital—what it means and why it matters for UK tax purposesThe concept of ordinary share capital is important for UK tax purposes....
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Produced in partnership with Michael McGowan 17th Sep
Practice notes
Implementing share plans—ways to manage dilution of existing shareholdersWhat is share dilution?Share dilution happens when a company issues...
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15th Aug
Practice notes
Share options settled by an individual shareholderShare options are an enforceable right for an employee to acquire shares at a given price, subject...
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Produced in partnership with Will Cookson of Spiral Sky Limited 15th Aug
Practice notes
Share plans and share hedgingTypically when a company adopts a new plan, it will initially plan to satisfy awards either:•using newly issued shares,...
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Produced in partnership with Renu Birla 15th Aug
Precedents
Hedging Agreement for the Delivery of SharesThis Agreement is made on [insert date of agreement]Between1[insert name of company] (the Company)2[insert...
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Produced in partnership with Sakhee Ganatra of Mishcon de Reya 15th Aug
Practice notes
Sourcing shares for share schemes—comparing new issue shares, market purchase shares and treasury sharesOne of the critical considerations when...
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Produced in partnership with Renu Birla 15th Aug
Practice notes
Share transfers—fundamentalsThe focus of this Practice Note is the transfer of the legal title in certificated shares upon a sale that is not a share...
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12th Aug
Practice notes
Transfer of treasury shares to an employees' share schemeA limited company may hold, or deal with, shares in itself, if certain conditions set out in...
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12th Aug
Practice notes
Share buybacks—a quick guideA limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are...
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12th Aug

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