Tax treatment

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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 Tax treatment content

Practice notes
Disclosure of tax avoidance schemes—procedureFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected to be...
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22nd Jul
Practice notes
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
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Produced in partnership with Laura Gould 20th Jul
Practice notes
Share incentives and employment-related securities—stamp duty and stamp duty reserve taxFORTHCOMING CHANGE relating to the modernisation of stamp...
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Produced in partnership with Mahesh Varia and Claire Prentice of Travers Smith 30th Jun
Practice notes
Tax and other rates which are relevant to share incentivesFORTHCOMING CHANGE: On 4 June 2021, the Office of Tax Simplification published a document...
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23rd Jun
Q&As
Which types of persons are within the UK transfer pricing regime?The UK’s transfer pricing regime applies to ‘persons’ and therefore includes...
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23rd Jun
Practice notes
The general anti-abuse rule (GAAR)STOP PRESS: Finance Act 2021 (FA 2021) has, in relation to tax arrangements (within the meaning of the GAAR) entered...
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23rd Jun
Practice notes
Transfer pricing and employee share plansScope of this Practice NoteTransfer pricing relates to the pricing of goods, services, funds and assets...
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Produced in partnership with Victoria Jeffs ACA of MHA MacIntyre Hudson 17th Jun
Practice notes
Table summarising the income tax, National Insurance contributions (NICs), capital gains tax (CGT) and business asset disposal relief (BADR) treatment...
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15th Jun
Practice notes
Business asset disposal relief (previously entrepreneurs' relief) and share optionsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax...
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Produced in partnership with Andrew Evans 14th Jun
Q&As
Does UK stamp duty or stamp duty reserve tax (SDRT) apply to the grant of an option (that is governed by English law) to acquire shares that are...
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Produced in partnership with Sean Randall of Blick Rothenberg 6th Jun
Q&As
When making a section 431 election under the Income Tax (Earnings and Pensions) Act 2003, is it necessary to obtain a professional valuation, or can...
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6th Jun
Q&As
If the 14-day deadline for making a valid restricted securities election under section 431 of the Income Tax (Earnings and Pensions) Act 2003 is...
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6th Jun
Q&As
Can an enterprise management incentives (EMI) option holder claim entrepreneurs' relief in relation to the sale of shares resulting from the exercise...
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6th Jun
Q&As
Does an employee need to sign a restricted securities election on the acquisition of shares pursuant to a tax-advantaged share option plan or does the...
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6th Jun
Q&As
Can option exercises on a company sale cause a loss of entrepreneurs’ relief for an existing shareholder?In summary, in order to qualify for capital...
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6th Jun
Q&As
If an EBT trustee holds shares on bare trust for an employee, can entrepreneurs' relief be available?In order for capital gains tax (CGT)...
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6th Jun
Q&As
Are HMRC statutory tax-advantaged share schemes caught within FACTA?The Fair and Accurate Credit Transactions Act (FATCA) is so called because it...
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6th Jun
Q&As
Can shares be awarded to employees completely tax-free?Even shares awarded pursuant to enterprise management incentives (EMI) schemes, still at best,...
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6th Jun
Q&As
Can an employee participate in a salary sacrifice arrangement which would result in their salary falling below the National Minimum Wage?A salary...
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6th Jun

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