Share schemes—introduction and overview

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Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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9th Nov
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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9th Nov
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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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Share schemes—introduction and overview content

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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16th May
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 16th May
Practice notes
Executive directors' shareholding and post-employment shareholding requirements for UK listed companiesExecutive directors’ shareholding...
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Produced in partnership with Sonia Gilbert of Clifford Chance 16th May
Practice notes
Share options settled by an individual shareholderShare options are an enforceable right for an employee to acquire shares at a given price, subject...
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Produced in partnership with Will Cookson of Spiral Sky Limited 16th May
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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16th May
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 16th May
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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16th May
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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16th May
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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16th May
Practice notes
Overview of the equity settled share based payments accounting regimeMeasurement and timing of fair values including outline of the Black Scholes...
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Produced in partnership with William Franklin 16th May
Practice notes
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...
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Produced in partnership with Will Cookson 16th May
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 16th May
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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16th 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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16th May
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 May
Practice notes
Share plans and ‘material interest’In order to be eligible for the grant of share options under either of the following tax-advantaged employee share...
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Produced in partnership with Sarah Nicholson of Squire Patton Boggs (UK) LLP 16th May
Practice notes
Share schemes—considerations for unlisted companiesPrivate and unlisted companies face particular issues when implementing share schemes for their...
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Produced in partnership with Sarah Anderson of RM2 Partnership Limited 16th May
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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16th May
Practice notes
Amending performance conditions in share plansWhat are performance conditions and why might they need amending?A performance condition is a pre-set...
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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 16th 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 16th May

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