Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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...
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...
Measurement and timing of fair values including outline of the Black Scholes modelThe accounting cost for an equity-settled share based payment (SBP)...
Individuals may, at any one time, be employed by more than one employer, usually on a part-time basis for each company. These companies may sit in the...
What is share dilution?Share dilution happens when a company issues additional shares in itself. As a result the existing shareholders' ownership in...
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...
UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7...
The regime introduced in 2014From 6 April 2014, obligations were imposed on companies to:•register their share schemes online with HMRC, by specified...
This Practice Note looks at the issues arising for companies trading on AIM when designing and operating their employee and executive share schemes....
The income tax charges associated with employment-related securities and securities options typically arise upon acquisition of securities, or because...
The stated purpose of National Insurance contributions (NICs) is to fund and enable eligibility for certain state benefits, such as the state pension,...
The concept of ordinary share capital is important for UK tax purposes. This Practice Note sets out the key tax reliefs that usually require ordinary...
Where an employee or director acquires, holds or disposes of shares or securities in connection with his or her employment, income tax on employment...
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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