Share schemes issues and considerations

View Share Incentives by content type:

Latest Share Incentives News

Featured Share Incentives content

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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
Produced in partnership with Satwaki Chanda 8th Jan
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...
Read More >
Produced in partnership with Jeremy Edwards of Baker McKenzie 8th Jan
Q&As
This Q&A has been answered on the basis that the reader is seeking to draft the terms of a new enterprise management incentives (EMI) share option...
Read More >
15th Dec
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...
Read More >
29th Nov
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...
Read More >
29th Nov
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...
Read More >
29th Nov
Q&As
Details on how to terminate a registered share scheme are contained in Employment Related Securities Bulletin 24 (June 2017) and Employment Related...
Read More >
29th Nov
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...
Read More >
29th Nov
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...
Read More >
29th Nov

Popular documents