Unapproved options and phantom share awards/SARs

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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 Unapproved options and phantom share awards/SARs content

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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9th Apr
Practice notes
Stock appreciation rights are a common vehicle utilised in the US to offer employees an opportunity to earn an amount equivalent to the appreciation...
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Produced in partnership with Renu Birla 9th Apr
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...
Read More >
Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
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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Produced in partnership with Will Cookson 9th Apr
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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9th Apr
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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24th Mar
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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Produced in partnership with Stephen Diosi of Mishcon de Reya 18th Mar
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 Mar
Precedents
This AGREEMENT is made on [insert date of execution of the share option agreement]Parties1[insert name of company whose shares are relevant to the...
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24th Feb
Q&As
From a share incentives perspective, it is possible to grant unapproved share options over shares in the same company at different exercise or option...
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15th Feb
Q&As
Employers (or other responsible persons) are required to provide specified information to HMRC in their annual share schemes returns in relation to...
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15th Feb
Precedents
RULES OF THE [insert name of company] PHANTOM SHARE AWARD PLANAdopted by the Board on [insert date] 1DefinitionsIn these Rules (unless the context...
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Produced in partnership with Stephen Diosi and Caroline Nye-Wilkins of Mischon de Reya 15th Feb
Precedents
This AGREEMENT is made on [insert date of execution of the share option agreement]Parties1[insert name of company whose shares are being granted under...
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15th Feb
Precedents
This AGREEMENT is made on [insert date of execution of the share option agreement]Parties1[insert name of company whose shares are being granted under...
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15th Feb
Precedents
[insert name of company adopting the unapproved option plan] (Company)—[insert Company number]Minutes of a meeting of the[ remuneration committee of...
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14th Feb
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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11th Feb
Precedents
The Company Secretary[insert date of letter][insert name of company who granted the option] (Company)[[insert address of company that granted the...
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11th Jan
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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Produced in partnership with Stephen Diosi and Caroline Nye-Wilkins of Mischon de Reya 8th Jan
Precedents
[TO BE PRINTED ON COMPANY HEADED NOTEPAPER][date]To [insert name of option holder]Right to acquire [insert class of shares] shares in the capital of...
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7th Jan
Precedents
[insert name of company adopting the unapproved share option plan] (Company)— Company number: [insert Company number]Minutes of a meeting of the[...
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17th Dec

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