Scheme design and financial considerations (including valuation and accounting)

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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 Scheme design and financial considerations (including valuation and accounting) content

Practice notes
This note explains the income tax treatment of convertible securities. The definition of convertible securities is set out in Convertible...
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15th Jan
Practice notes
Where an employee or director acquires, holds or disposes of shares or securities in connection with his or her employment, income tax on employment...
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15th Jan
Practice notes
This Practice Note explains the rules that apply to distributions made to UK resident and domiciled individuals on or after 6 April 2016.The way in...
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15th Jan
Practice notes
Pay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions (NICs) and certain other statutory deductions) must...
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15th Jan
Practice notes
An earn-out is a particular way of structuring the consideration payable for the acquisition of shares in a company where at least part of the price...
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15th Jan
Practice notes
Convertible securities are: • employment-related securities (see: What is an employment-related security?)•with the capacity to convert into...
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15th Jan
Practice notes
FORTHCOMING CHANGE: With effect from Royal Assent to the Finance Bill 2021 (FB 2021), it is expected that:•HMRC will be able to apply the GAAR to a...
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15th Jan
Practice notes
This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to income tax, corporation tax, capital gains tax...
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15th Jan
Practice notes
This Practice Note looks at some of the more complex issues associated with the equity settled accounting regime. For a more basic overview of the...
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Produced in partnership with William Franklin 15th Jan
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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15th Jan
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 15th Jan
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 15th Jan
Practice notes
Company accounts, institutional shareholder guidelines and HMRC guidance all refer to the ‘face value’ and ‘fair value’ of share options. The two...
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Produced in partnership with Renu Birla 15th Jan
Practice notes
Why do you need a valuation for SIP purposes?There are a number of different circumstances in which it will be necessary to value the shares subject...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 15th Jan
Practice notes
This Practice Note sets out the key UK tax rates, thresholds and allowances. This Practice Note is intended as a quick reference guide, not a...
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15th Jan
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 15th Jan
Practice notes
Coronavirus (COVID-19): On 8 June 2020 HMRC confirmed in its Employment Related Securities Bulletin 35 that any new EMI valuation agreement letter...
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15th Jan
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 15th Jan
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is conducting a review of capital gains tax (CGT), seeking...
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Produced in partnership with Andrew Evans 15th Jan
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 15th Jan

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