Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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...
This Practice Note provides a brief introduction to the equity and incentive compensation plans and agreements that US startups often use to attract...
Relationship with accountingAs well as share based payments (SBP) accounting for the costs of employees, share schemes usually involve accounting for...
Measurement and timing of fair values including outline of the Black Scholes modelThe accounting cost for an equity-settled share based payment (SBP)...
Readily convertible assets and PAYEWhere an employee is granted a right to acquire shares (an option) under an option plan that is not tax favoured,...
IntroductionA tax indemnity enables an employer to recover amounts of income tax and National Insurance contributions (NICs) from an employee, usually...
Why do you need to obtain a CSOP valuation?A valuation of the shares granted under company share option plan (CSOP) options will often be required at...
Share-based paymentsFor entities that prepare financial statements under international accounting standards, the share-based payment (SBP) accounting...
Private companies that implement share option schemes will often make use of 'exit-only' options, meaning that share options can only be exercised by...
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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