The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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...
Share options settled by an individual shareholderShare options are an enforceable right for an employee to acquire shares at a given price, subject...
Introduction to employee share ownership schemesThis Practice Note provides an introduction to:•why companies have employee ownership models•the main...
Gender pay gap reporting and employee share schemesCoronavirus (COVID-19): On 24 March 2020, the Government Equalities Office and Equality and Human...
The effect of multiple employments on the eligibility requirements of tax-advantaged share plansIndividuals may, at any one time, be employed by more...
Sustainable business and executive payWhat is sustainable business and ESG issues?Sustainable business is a broad concept and encompasses the impact...
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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