Share schemes issues and considerations

View Share Incentives by content type:

Latest Share Incentives News

Featured Share Incentives content

Practice notes
How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
Read More >
19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
Read More >
19th May
Practice notes
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
Read More >
19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
Read More >
19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
Read More >
19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
Read More >
19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
Read More >
19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
Read More >
Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
Read More >
Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
Read More >
19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
Read More >
19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
Read More >
19th 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...
Read More >
Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th 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...
Read More >
19th May

Most recent Share schemes issues and considerations content

Practice notes
Sustainable business and executive payWhat is sustainable business and ESG issues?Sustainable business is a broad concept and encompasses the impact...
Read More >
29th Jun
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...
Read More >
18th Jun
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...
Read More >
Produced in partnership with Will Cookson 9th Jun
Q&As
Do sections 755–756 of the Companies Act 2006 prevent the grant of share options and awards?Prohibition of public offers by private companyUnder the...
Read More >
6th Jun
Q&As
Can an enterprise management incentives share option be structured so that, if the personal representative does not exercise it within 12 months of...
Read More >
6th Jun
Q&As
How do I terminate a share scheme registered in error or that is no longer required?Details on how to terminate a registered share scheme are...
Read More >
6th Jun
Q&As
Is the grant of a nominal value share option by a listed company to a non-executive director unlawful financial assistance?Although the courts have...
Read More >
6th Jun
Q&As
What is the difference between a share and a share option?A share gives the holder a direct and immediate shareholding in the company with all the...
Read More >
6th Jun
Q&As
What is the definition of retirement for share scheme purposes and does a company have to provide back-dated payments for employees who would have...
Read More >
6th Jun
Practice notes
Executive directors' shareholding and post-employment shareholding requirements for UK listed companiesExecutive directors’ shareholding...
Read More >
Produced in partnership with Sonia Gilbert of Clifford Chance 5th Jun
Practice notes
Share schemes—considerations for unlisted companiesPrivate and unlisted companies face particular issues when implementing share schemes for their...
Read More >
Produced in partnership with Sarah Anderson of RM2 Partnership Limited 5th Jun
Practice notes
Amending performance conditions in share plansWhat are performance conditions and why might they need amending?A performance condition is a pre-set...
Read More >
Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 5th Jun
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...
Read More >
Produced in partnership with Sam Whitaker of Shearman & Sterling 5th Jun
Practice notes
Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share...
Read More >
5th Jun
Practice notes
Amending subsisting tax-advantaged share option plansUK tax-advantaged share options are granted under written arrangements which are required to...
Read More >
Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 5th Jun
Practice notes
Share scheme issues for an AIM companyThis Practice Note looks at the issues arising for companies trading on AIM when designing and operating their...
Read More >
Produced in partnership with Karen Cooper of Cooper Cavendish 5th Jun
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...
Read More >
Produced in partnership with Will Cookson of Spiral Sky Limited 5th Jun
Practice notes
FAQs on UK share schemes registration and annual returnsThe regime introduced in 2014From 6 April 2014, obligations were imposed on companies...
Read More >
Produced in partnership with Jeremy Edwards of Baker McKenzie 5th Jun
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...
Read More >
Produced in partnership with Sarah Nicholson of Squire Patton Boggs (UK) LLP 5th Jun
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...
Read More >
5th Jun

Popular documents