The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—17 April 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—10 April 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—3 April 2025
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
Malus and clawbackThe use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs...
Tax implications of salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19),...
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
Amending subsisting tax-advantaged share option plansUK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7 and the relevant Schedules of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003).The
Parallel optionsThe purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share incentive arrangements, the acceptance of such plans by HMRC and the practical implications around implementation.The prime use of parallel options is
Amending performance conditions in share plansWhat are performance conditions and why might they need amending?A performance condition is a pre-set condition which must be satisfied before the award holder is able to benefit from the option or award, and is therefore most often linked to the vesting
Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
0330 161 1234