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 12th Jan
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 12th Jan
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 12th Jan
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 12th Jan
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
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 12th Apr
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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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
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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Produced in partnership with William Franklin 9th Apr
Practice notes
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...
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9th Apr
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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9th Apr
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 9th Apr
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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Produced in partnership with Sonia Gilbert of Clifford Chance 9th Apr
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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9th Apr
Practice notes
UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7...
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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 9th Apr
Practice notes
The purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share incentive...
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Produced in partnership with Will Cookson 9th Apr
Practice notes
In order to be eligible for the grant of share options under either of the following tax-advantaged employee share arrangements:•a company share...
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Produced in partnership with Sarah Nicholson of Squire Patton Boggs (UK) LLP 9th Apr
Practice notes
The regime introduced in 2014From 6 April 2014, obligations were imposed on companies to:•register their share schemes online with HMRC, by specified...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 9th Apr
Practice notes
This Practice Note looks at the issues arising for companies trading on AIM when designing and operating their employee and executive share schemes....
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Produced in partnership with Karen Cooper of Cooper Cavendish 9th Apr
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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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 9th Apr
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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9th Apr
Practice notes
The stated purpose of National Insurance contributions (NICs) is to fund and enable eligibility for certain state benefits, such as the state pension,...
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9th Apr
Practice notes
The stated purpose of National Insurance contributions (NICs) is to fund certain state benefits such as the State Pension, as well as other social...
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9th Apr
Practice notes
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...
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Produced in partnership with Michael McGowan 9th Apr
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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9th Apr
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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9th Apr

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