Scheme design and financial considerations (including valuation and accounting)

View Share Incentives by content type:

Latest Share Incentives News

Featured Share Incentives content

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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
9th Nov

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

Q&As
Enterprise management incentives (EMI) options may be granted under a set of EMI share option scheme rules, or by way of a EMI standalone share option...
Read More >
29th Nov
Q&As
For details of when National Insurance contributions (NICs) charges, namely primary and secondary Class 1 NICs and Class 1A NICs, arise in the context...
Read More >
29th Nov
Q&As
A share gives the holder a direct and immediate shareholding in the company with all the rights attaching to that share. Conversely, a share option is...
Read More >
29th Nov
Q&As
This Q&A assumes that the shares to be valued are in a private company.The basic rule is that the market value of unquoted shares or securities is the...
Read More >
29th Nov
Q&As
Please note that for the purposes of this Q&A we have assumed that ‘transaction costs’ are intended to refer to broker’s fees and similar costs,...
Read More >
29th Nov

Popular documents