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...
The regime introduced in 2014From 6 April 2014, obligations were imposed on companies to:•register their share schemes online with HMRC, by specified...
As a general comment, share incentive schemes are normally introduced in order to encourage employees to remain working in the business rather than to...
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...
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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