Discover the core principles and essential structures of share schemes, guiding legal professionals through their strategic implementation and governance. Equip your practice with insights on employee motivation, retention, and reward mechanisms to enhance corporate performance and compliance. Dive into the nuances of designing, advising, and managing effective share incentive arrangements tailored to various business needs. Ensure you stay ahead of regulatory changes and market trends to proficiently counsel your clients.
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—15 May 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—8 May 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—1 May 2025
The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
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
Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share option scheme) which has an exercise price per share greater than the current actual market value of a share. This means that should such an underwater
Share options settled by an individual shareholderShare options are an enforceable right for an employee to acquire shares at a given price, subject to meeting pre-determined conditions. The share option contract between the grantor and the employee will often also stipulate who is to source those
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
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