Share subscriptions and non-tax advantaged arrangements

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Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
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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26th Sep
Practice notes
This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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26th Sep
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
Read More >
Produced in partnership with Stephen Woodhouse 26th Sep
Practice notes
Leaver provisions and different types of schemeWhen drafting a set of share plan rules or an option or award agreement, a company will wish to make...
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26th Sep
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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26th Sep
Practice notes
What are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions have been met (such as the...
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26th Sep
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These...
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26th Sep
Practice notes
The use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs following the...
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26th Sep
Practice notes
What are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the departure will usually result in different...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 26th Sep
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
Read More >
Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
Read More >
26th Sep
Practice notes
A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive share plans under which a company makes...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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2nd Sep

Most recent Share subscriptions and non-tax advantaged arrangements content

Practice notes
The rules applying to directors and employees in relation to restricted securities contained within Chapter 2, Part 7 of Income Tax (Earnings and...
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25th Sep
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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25th Sep
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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25th Sep
Practice notes
The procedure for making joint restricted securities elections is the same regardless of whether the election is made under section 425(3), 430 or 431...
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25th Sep
Practice notes
This practice note deals with the specific rules applying to employment-related securities acquired for less than market value contained within...
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25th Sep
Practice notes
What is a phantom award?Phantom awards, broadly speaking, can be split into two categories, phantom share awards and phantom options.Phantom share...
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25th Sep
Practice notes
What are growth shares and are they appropriate?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have...
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25th Sep
Practice notes
Convertible securities are: • employment-related securities (see: What is an employment-related security?)•with the capacity to convert into...
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25th Sep
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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25th Sep
Practice notes
Employers (or other responsible persons) are required to provide specified information to HMRC in relation to reportable events involving...
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25th Sep
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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25th Sep
Practice notes
This note explains the income tax treatment of convertible securities. The definition of convertible securities is set out in Convertible...
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25th Sep
Practice notes
There are currently seven different classes of National Insurance contributions (NICs). The type paid depends on the individual's employment status,...
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25th Sep
Practice notes
This note deals with the specific rules contained within sections 446X–446Z of Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003 ) (Part 7,...
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25th Sep
Practice notes
What are nil paid shares and partly paid shares?When shares are issued, their subscription price is normally paid in full at that time. Nil paid and...
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25th Sep
Practice notes
The rules applying to directors and employees in relation to restricted securities contained within Chapter 2, Part 7 of Income Tax (Earnings and...
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26th Sep
Precedents
RULES OF THE [INSERT NAME OF COMPANY] SHARE OPTION SCHEMEAdopted by the Directors on [insert date] 1Definitions1.1In this Scheme, except where the...
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26th Sep
Precedents
This Deed is dated [insert date].Parties1[Insert name of company] with company number [insert company number] whose registered office is at [insert...
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26th Sep
Precedents
If you are in any doubt about this agreement and the action you should take, it is recommended that you immediately seek your own personal independent...
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26th Sep
Precedents
This Agreement is made on [date] Parties1[NAME OF TRUSTEE] (registered in England and Wales under Company Number [•]) whose registered office is at...
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26th Sep

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