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Practice notes
How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Direct subscription of shares content

Practice notes
What are restricted securities?The rules applying to directors and employees in relation to restricted securities contained within Chapter 2, Part 7...
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31st Jul
Practice notes
NICs—rates and payment obligations in relation to employment-related securities and securities optionsThe stated purpose of National Insurance...
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31st Jul
Practice notes
PAYE implications of employment-related securitiesPay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions...
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31st Jul
Practice notes
What is an employment-related security?Determining whether an employment-related security exists is a crucial step in determining whether the specific...
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31st Jul
Practice notes
NICs implications of employment-related securities and securities optionsThe stated purpose of National Insurance contributions (NICs) is to fund and...
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31st Jul
Practice notes
Restricted securities—tax treatment and joint electionsThe rules applying to directors and employees in relation to restricted securities contained...
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31st Jul
Practice notes
NICs—employers' recovery from employees—general prohibition and specific exceptionsThere are currently seven different classes of National Insurance...
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31st Jul
Practice notes
Employment-related securities—reporting obligationsEmployers (or other responsible persons) are required to provide specified information to HMRC in...
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31st Jul
Practice notes
Guidance on making a valid restricted security electionThe procedure for making joint restricted securities elections is the same regardless of...
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31st Jul
Practice notes
Securities disposed of for more than market valueThis note deals with the specific rules contained within sections 446X–446Z of Income Tax (Earnings...
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30th Jul
Practice notes
Notional payments not made good—the section 222 chargeThe income tax charges associated with employment-related securities and securities options...
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30th Jul
Practice notes
CGT—business asset disposal relief (formerly entrepreneurs' relief)Business asset disposal relief (BADR), which was called entrepreneurs' relief for...
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Produced in partnership with Satwaki Chanda 30th Jul
Practice notes
Securities acquired for less than market valueThis practice note deals with the specific rules applying to employment-related securities acquired for...
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30th Jul
Precedents
Subscription agreement—directors and employeesThis Agreement is made on [insert date]Parties1[Insert name of company in which the shares are to be...
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30th Jul

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