Sourcing the shares

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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 Sourcing the shares content

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
Share options are an enforceable right for an employee to acquire shares at a given price, subject to meeting pre-determined conditions. The share...
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Produced in partnership with Will Cookson of Spiral Sky Limited 9th Apr
Practice notes
Typically when a company adopts a new plan, it will initially plan to satisfy awards either:•using newly issued shares, or•using existing shares...
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Produced in partnership with Renu Birla 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
One of the critical considerations when implementing an employee share plan is how the shares which will be needed to satisfy the relevant options and...
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Produced in partnership with Renu Birla 30th Mar
Practice notes
A limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. This is known as a share...
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23rd Mar
Practice notes
A limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. Those shares...
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16th Mar
Precedents
This Agreement is made on [insert date of agreement]Between1[insert name of company] (the Company)2[insert name of shareholder] (the...
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Produced in partnership with Sakhee Ganatra of Mishcon de Reya 8th Jan

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