Introduction to share schemes

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Introduction to share schemes guidance:

Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and implemented other...

Practice Note

HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC department to contact...

Practice Note

This Practice Note provides an introduction to: • why companies have employee ownership models • the main types of share ownership models, and • issues to consider when...

Practice Note

Selection of the right share scheme is fundamental to ensure that the arrangement meets the company’s specific needs and objectives. Your responses to this questionnaire...

Precedents

Selecting the right share scheme is fundamental to ensuring that the arrangement meets the company’s specific needs and objectives. This note seeks to help identify a...

Practice Note

The Share incentives glossary pulls together key definitions of share incentives terms and provides links to relevant resources. The glossary is continuously enhanced as...

Practice Note

This practice note seeks to summarise the main advantages and disadvantages of each of the following most commonly utilised share incentive arrangements: • enterprise...

Practice Note

Why not just reward staff with cash? It is often a simpler, less burdensome way to reward and incentivise employees. This Practice Note analyses the advantages and...

Practice Note