Share schemes—introduction and overview

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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—introduction and overview content

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 15th Jan
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 15th Jan
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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Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Jan
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 15th Jan
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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15th Jan
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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15th Jan
Practice notes
This Practice Note seeks to summarise the main advantages and disadvantages of each of the following most commonly utilised share incentive...
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15th Jan
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 12th Jan
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 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...
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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...
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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...
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29th Nov
Practice notes
This Practice Note provides an introduction to:•why companies have employee ownership models•the main types of share ownership models, and•issues to...
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29th Nov
Practice notes
Why not just reward staff with cash? It is often a simpler, less burdensome way to reward and incentivise employees. This Practice Note analyses the...
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29th Nov
Q&As
In summary, a company is able to structure its share scheme so that it allows those who voluntarily resign the same equity bonus as those who retire,...
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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...
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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...
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29th Nov

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