Share incentive plans

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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
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
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
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
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 covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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9th Nov
Practice notes
What are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions have been met (such as the...
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9th Nov
Practice notes
This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...
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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Share incentive plans content

Practice notes
STOP PRESS: On 15 March 2021, HMRC announced that the original deadline of 10 March 2022 for registering trusts with the Trust Registration Service...
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16th Apr
Practice notes
The impact of capital reorganisations, takeovers and demergers on awards made under a share incentive plan (SIP) is more complex than other...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
Practice notes
Individuals may, at any one time, be employed by more than one employer, usually on a part-time basis for each company. These companies may sit in the...
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9th Apr
Practice notes
TerminologySchedule 2 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) uses the phrase an ‘award of shares’ to indicate shares that are...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
Practice notes
What is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more independent parties whereby each party agrees to...
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9th Apr
Practice notes
This Practice Note covers the following topics:•the law governing SIPs—self-certification, registration and filing requirements•HMRC approval process...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
Practice notes
Summary of tax treatmentThe tax benefits available under a ‘Schedule 2 share incentive plan (SIP)’ are significant, both for the employee and the...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
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 9th Apr
Practice notes
This Practice Note looks at the procedure for establishing a tax-advantaged share plan, such as a company share option plan (CSOP), share incentive...
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Produced in partnership with James Jaques and Mirit Ehrenstein of Linklaters 9th Apr
Practice notes
This Practice Note provides an introduction to the HMRC tax-advantaged share incentive plan (SIP). It provides a summary of:•the types of award that...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
Practice notes
Are SIPs always appropriate?Due to the different type of awards that may be made under a share incentive plan (SIP), there are many different types of...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
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 9th Apr
Practice notes
The company establishing a SIPThe company establishing the share incentive plan (SIP) does not have to be the company whose shares are awarded....
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
Practice notes
ARCHIVED: This archived Practice Note provides background reading on the main differences between the SIP guidance in ESSUM and where it can now be...
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9th Apr
Practice notes
Schedule 2 to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) uses the phrase an ‘award of shares’ to identify shares that are either...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 6th Apr
Practice notes
The share incentive plan (SIP) legislation is very prescriptive in relation to the nature of the trust that is required to operate in conjunction with...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 30th Mar
Precedents
[insert name of company]Trust deed [insert name of company] Share Incentive PlanThis Deed is made onBETWEEN1[INSERT NAME OF COMPANY], a company...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 25th Mar
Practice notes
The SIP is the only tax advantaged share plan under which participants can potentially enjoy unlimited gains in the value of their shares free of...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 24th Mar
Q&As
A Schedule 2 Share Incentive Plan (SIP) must provide for the setting up of a trust to hold plan shares. The SIP legislation sets out various...
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19th Mar
Practice notes
HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC...
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12th Mar

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