Growth shares and nil/partly paid shares

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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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Precedents
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Practice notes
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Practice notes
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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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Most recent Growth shares and nil/partly paid shares content

Practice notes
Practical steps involved in implementing growth sharesWhat are growth shares and are they appropriate?Growth shares, also known as value shares or...
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1st Aug
Practice notes
Nil paid shares and partly paid shares—practical considerationsWhat are nil paid shares and partly paid shares?When shares are issued, their...
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1st Aug
Practice notes
Growth shares for listed companiesWhat are growth shares?Growth shares are ordinary shares that do not participate in the relevant company’s capital...
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Produced in partnership with Chris Barnes and Catriona Edwards of KPMG LLP 1st Aug
Practice notes
Nil paid and partly paid shares—tax treatmentOverview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 31st Jul
Q&As
Is it possible to grant enterprise management incentives share options over growth shares?Enterprise management incentives (EMI) share options can be...
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31st Jul
Practice notes
Growth shares (value shares)What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have...
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31st Jul
Practice notes
Growth shares—practical examples and comparisons with optionsWhat are growth shares?Growth shares, also known as value shares or hurdle shares, are a...
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31st Jul
Precedents
Growth shares term sheet[INSERT NAME OF COMPANY]growth SHARESThis term sheet summarises a proposal to incentivise key employees of [insert name of...
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31st Jul
Precedents
Nil paid or partly-paid share subscription agreementIf you are in any doubt about this agreement and the action you should take, it is recommended...
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31st Jul
Precedents
Articles of association—example amendments to introduce growth sharesCompanies Act 2006Private Company Limited By SharesArticles of Association of...
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31st Jul
Precedents
Subscription agreement for growth sharesThis Agreement is made on [insert date of execution of the share option agreement]Parties1[insert name of...
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31st Jul

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