Share incentive plans

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Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
This Practice Note provides an introduction to:•why companies have employee ownership models•the main types of share ownership models, and•issues to...
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26th Sep
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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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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26th Sep
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
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Produced in partnership with Stephen Woodhouse 26th Sep
Practice notes
Leaver provisions and different types of schemeWhen drafting a set of share plan rules or an option or award agreement, a company will wish to make...
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26th Sep
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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26th Sep
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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26th Sep
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These...
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26th Sep
Practice notes
The use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs following the...
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26th Sep
Practice notes
What are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the departure will usually result in different...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 26th Sep
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
Read More >
Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
Read More >
26th Sep
Practice notes
A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive share plans under which a company makes...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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2nd Sep

Most recent Share incentive plans content

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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2nd Sep
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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2nd Sep
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 25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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26th Sep
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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26th Sep
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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26th Sep
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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26th Sep
Practice notes
FORTHCOMING CHANGE: As announced in the Spring Budget 2020, the Finance Bill 2020 introduces changes to entrepreneurs’ relief (see: Share Incentives...
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26th Sep
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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26th Sep
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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26th Sep
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 26th Sep
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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26th Sep
Precedents
That:1the [insert name of company] Share Incentive Plan (SIP), the trust deed and rules of which are summarised on pages [insert page number] to...
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26th Sep
Precedents
1Definitions and interpretation1.1The following words and expressions have the following meanings:Accumulation Period•in relation to Partnership...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 26th Sep
Precedents
Award of free shares under the [insert name of company] Share Incentive PlanWe are pleased to tell you that you are eligible to receive an award of...
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26th Sep
Precedents
Invitation to buy partnership [and receive matching shares] shares under the [insert name of company] Share Incentive PlanWe are pleased to tell you...
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26th Sep

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