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
Business asset disposal relief (BADR), which was called entrepreneurs' relief for tax years prior to 2020–21, is a capital gains tax (CGT) relief that...
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Produced in partnership with Satwaki Chanda 8th Jan
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
Practice notes
Specific income tax rules (at sections 471–484 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003)) apply to securities options that are...
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Produced in partnership with Graham Muir of CMS 8th Jan
Practice notes
This Practice Note provides an overview of the issues that investors and management will need to consider in relation to founder shares and employee...
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6th Dec
Precedents
This Precedent is a sample bonus schedule, to be inserted as a schedule to an employment contract or director’s service agreement, providing for...
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5th Dec
Practice notes
The stated purpose of National Insurance contributions (NICs) is to fund certain state benefits such as the State Pension, as well as other social...
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29th Nov
Practice notes
The procedure for making joint restricted securities elections is the same regardless of whether the election is made under section 425(3), 430 or 431...
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29th Nov
Practice notes
Employers (or other responsible persons) are required to provide specified information to HMRC in relation to reportable events involving...
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29th Nov
Practice notes
Employers frequently grant equity awards and cash bonuses to incentivise key employees. The first part of this Practice Note focuses on key...
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29th Nov
Q&As
The Fair and Accurate Credit Transactions Act (FATCA) is so called because it derives from the Foreign Account Tax Compliance provisions contained in...
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29th Nov
Q&As
If shares are later sold for more than a post-transaction valuation agreed with HMRC, then whether HMRC can revisit that valuation will depend on the...
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29th Nov
Q&As
The UK’s transfer pricing regime applies to ‘persons’ and therefore includes individuals and firms (partnerships), as well as companies. For more, see...
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29th Nov
Q&As
It is possible for an employee (or director) and employer to make a joint election under section 431 of the Income Tax (Earnings and Pensions) Act...
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29th Nov
Q&As
It should be noted that the position on this will depend upon the facts of the case and in particular on the arrangements between the shareholder and...
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29th Nov
Q&As
In summary, in order to qualify for capital gains tax entrepreneurs’ relief (ER), a selling shareholder must satisfy various statutory tests,...
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29th Nov
Q&As
It is assumed that this Q&A is referring to a written resolution of a company’s shareholders, rather than its directors.When establishing an...
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29th Nov
Q&As
Section 144ZA of the Taxation of Chargeable Gains Act 1992 (TCGA 1992) acts to disapply TCGA 1992, s 17 (the market value rule) in relation to an...
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29th Nov
Q&As
This answer can vary greatly depending on the exact circumstances and details in which the option is granted and the specific details of the grantor...
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29th Nov
Q&As
The position on this will largely depend upon whether the relevant share option agreements are drafted to be deeds or to be bilateral contracts with...
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29th Nov

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