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 looks at the issues arising for companies trading on AIM when designing and operating their employee and executive share schemes....
The income tax charges associated with employment-related securities and securities options typically arise upon acquisition of securities, or because...
The stated purpose of National Insurance contributions (NICs) is to fund and enable eligibility for certain state benefits, such as the state pension,...
Where an employee or director acquires, holds or disposes of shares or securities in connection with his or her employment, income tax on employment...
Pay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions (NICs) and certain other statutory deductions) must...
What is share dilution?Share dilution happens when a company issues additional shares in itself. As a result the existing shareholders' ownership in...
Selecting the right share scheme is fundamental to ensuring that the arrangement meets the company’s specific needs and objectives.This Practice Note...
What is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share option scheme) which has...
Measurement and timing of fair values including outline of the Black Scholes modelThe accounting cost for an equity-settled share based payment (SBP)...
UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7...
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