Share schemes issues and considerations

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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 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
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 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 9th Nov
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
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...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Nov
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 9th Nov
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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9th Nov

Most recent Share schemes issues and considerations content

Practice notes
Executive directors’ shareholding requirementsAligning executive directors' pay with a company's long-term strategy and the interests of its...
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25th Nov
Practice notes
The income tax charges associated with employment-related securities and securities options typically arise upon acquisition of securities, or because...
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19th Oct
Practice notes
Where an employee or director acquires, holds or disposes of shares or securities in connection with his or her employment, income tax on employment...
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15th Oct
Practice notes
Share options are an enforceable right for an employee to acquire shares at a given price, subject to meeting pre-determined conditions. The share...
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Produced in partnership with Will Cookson of Spiral Sky Limited 6th Oct
Practice notes
Business asset disposal relief (BADR), which was called entrepreneurs' relief for tax years prior to 2020–21, is a capital gains tax (CGT) relief that...
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Produced in partnership with Satwaki Chanda 5th Oct
Q&As
Although the courts have held that the Companies Act 2006 (CA 2006) does not give a technical definition of ‘financial assistance’, CA 2006 does...
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29th Sep
Q&As
Details on how to terminate a registered share scheme are contained in Employment Related Securities Bulletin 24 (June 2017) and Employment Related...
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28th Sep
Q&As
A share gives the holder a direct and immediate shareholding in the company with all the rights attaching to that share. Conversely, a share option is...
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28th Sep
Q&As
Prohibition of public offers by private companyUnder the section 755(1) of the Companies Act 2006 (CA 2006), a private limited company must not:•offer...
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28th Sep
Q&As
As a general comment, share incentive schemes are normally introduced in order to encourage employees to remain working in the business rather than to...
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28th Sep
Practice notes
The concept of ordinary share capital is important for UK tax purposes. This Practice Note sets out the key tax reliefs that require ordinary share...
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26th Sep
Practice notes
Pay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions (NICs) and certain other statutory deductions) must...
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26th Sep
Practice notes
What are discretions in employee share schemes?It is common to see contracts include powers for a party to determine a particular matter ‘in its...
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26th Sep
Practice notes
What is share dilution?Share dilution happens when a company issues additional shares in itself. As a result the existing shareholders' ownership in...
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26th Sep
Practice notes
HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC...
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26th Sep
Practice notes
Measurement and timing of fair values including outline of the Black Scholes modelThe accounting cost for an equity-settled share based payment (SBP)...
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26th Sep
Practice notes
Coronavirus (COVID-19): On 24 March 2020, the Government Equalities Office and Equality and Human Rights Commission announced that, due to the...
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26th Sep
Practice notes
What is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share option scheme) which has...
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26th Sep
Practice notes
Private and unlisted companies face particular issues when implementing share schemes for their employees. Key points include the lack of a ready...
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26th Sep
Practice notes
What are performance conditions and why might they need amending?A performance condition is a pre-set condition which must be satisfied before the...
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26th Sep

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