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...
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...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
What are restricted securities?The rules applying to directors and employees in relation to restricted securities contained within Chapter 2, Part 7...
What is an employment-related security?Determining whether an employment-related security exists is a crucial step in determining whether the specific...
NICs implications of employment-related securities and securities optionsThe stated purpose of National Insurance contributions (NICs) is to fund and...
NICs—employers' recovery from employees—general prohibition and specific exceptionsThere are currently seven different classes of National Insurance...
Employment-related securities—reporting obligationsEmployers (or other responsible persons) are required to provide specified information to HMRC in...
Securities disposed of for more than market valueThis note deals with the specific rules contained within sections 446X–446Z of Income Tax (Earnings...
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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