Share schemes—introduction and overview

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How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
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Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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Practice notes
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
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Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Share schemes—introduction and overview content

Practice notes
Ordinary share capital—what it means and why it matters for UK tax purposesThe concept of ordinary share capital is important for UK tax purposes....
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Produced in partnership with Michael McGowan 17th Sep
Practice notes
Gender pay gap reporting and employee share schemesCoronavirus (COVID-19): On 24 March 2020, the Government Equalities Office and Equality and Human...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Sep
Practice notes
FAQs on UK share schemes registration and annual returnsThe regime introduced in 2014From 6 April 2014, obligations were imposed on companies...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 9th Sep
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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26th Aug
Practice notes
Introduction to employee share ownership schemesThis Practice Note provides an introduction to:•why companies have employee ownership models•the main...
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18th Aug
Practice notes
Sustainable business and executive payWhat is sustainable business and ESG issues?Sustainable business is a broad concept and encompasses the impact...
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16th Aug
Practice notes
Notional payments not made good—the section 222 chargeThe income tax charges associated with employment-related securities and securities options...
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15th Aug
Practice notes
NICs implications of employment-related securities and securities optionsThe stated purpose of National Insurance contributions (NICs) is to fund and...
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15th Aug
Practice notes
How employment income is taxed—shares or securitiesWhere an employee or director acquires, holds or disposes of shares or securities in connection...
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15th Aug
Practice notes
NICs—rates and payment obligations in relation to employment-related securities and securities optionsThe stated purpose of National Insurance...
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15th Aug
Practice notes
PAYE implications of securities optionsPay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions (NICs) and...
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15th Aug
Practice notes
CGT—business asset disposal relief (formerly entrepreneurs' relief)Business asset disposal relief (BADR), which was called entrepreneurs' relief for...
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Produced in partnership with Satwaki Chanda 15th Aug
Practice notes
The advantages and disadvantages of each share incentive arrangementThis Practice Note seeks to summarise the main advantages and disadvantages of...
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15th Aug
Precedents
Questionnaire to select the right type of share schemeSelection of the right share scheme is essential in order to ensure that the arrangement meets...
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15th Aug
Practice notes
Discretions in employee share schemesWhat are discretions in employee share schemes?It is common to see contracts include powers for a party to...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Aug
Practice notes
Implementing share plans—ways to manage dilution of existing shareholdersWhat is share dilution?Share dilution happens when a company issues...
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15th Aug
Practice notes
Share incentives glossary A–ZThe Share incentives glossary pulls together key definitions of share incentives terms and provides links to relevant...
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15th Aug
Practice notes
The effect of multiple employments on the eligibility requirements of tax-advantaged share plansIndividuals may, at any one time, be employed by more...
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15th Aug
Practice notes
Why do companies use share schemes?Why not just reward staff with cash? It is often a simpler, less burdensome way to reward and incentivise...
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15th Aug
Practice notes
Selecting the right share schemeSelecting the right share scheme is fundamental to ensuring that the arrangement meets the company’s specific needs...
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15th Aug

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