Introduction to employee share schemes

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Practice notes
FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and...
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23rd Oct
Practice notes
Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are...
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21st Oct
Practice notes
The sale of a 'business' is really a sale of assets bundled together. VAT would therefore be charged on the transfer of each asset in accordance with...
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Produced in partnership with Cathya Djanogly 8th Oct
Practice notes
Provisions in the Finance (No 2) Act 2017 (F(No 2)A 2017) made considerable reforms to the rules governing what companies can do with carried-forward...
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26th Sep
Practice notes
FORTHCOMING CHANGE: HMRC is consulting on changes to the hybrid mismatch rules to ensure that they work proportionately and as intended. Amendments...
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26th Sep
Practice notes
This Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable transaction. For details about the...
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26th Sep
Practice notes
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 26th Sep
Practice notes
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking for views on the principles and design...
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26th Sep
Practice notes
This Practice Note is about the issues that arise on a transfer of a going concern involving land and buildings.A transfer of a going concern (TOGC)...
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26th Sep
Practice notes
The substantial shareholdings exemption (SSE) is an exemption from corporation tax on chargeable gains for certain share disposals by companies. The...
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26th Sep
Practice notes
BackgroundOn 6 July 2018, the government published draft legislation to be included in Finance Bill 2019 (formally the Finance (No 3) Bill 2017–19,...
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26th Sep
Practice notes
Stamp duty land tax (SDLT) is charged on chargeable land transactions. Consequently, the concept of a land transaction and what this encompasses is...
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25th Sep
Practice notes
FORTHCOMING CHANGE: Finance Bill 2020–2021 will contain two technical amendments to the CIR rules to ensure the regime works as intended. The first is...
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25th Sep
Practice notes
If an exemption from stamp duty applies, a document (ie an instrument of transfer) which would otherwise be subject to UK stamp duty is exempt from...
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25th Sep
Practice notes
Unless an exemption or relief applies, payments of:•yearly interest (or amounts that are treated by tax legislation as payments of yearly interest),...
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25th Sep
Practice notes
The amount of stamp duty land tax (SDLT) payable on a chargeable transaction is determined by reference to the 'chargeable consideration' for the...
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25th Sep

Most recent Introduction to employee share schemes content

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
Summary of the tax treatment of the acquisition of an interest in a jointly owned shareAbsent the specific statutory rules relating to employment...
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25th Sep
Practice notes
Jointly owned awards are no more and no less than their description implies, namely shares owned jointly by an employee or director and a third party,...
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25th Sep
Practice notes
This Practice Note provides an introduction to the HMRC tax-advantaged share incentive plan (SIP). It provides a summary of:•the types of award that...
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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
What are JSOP awards?Jointly owned shares are no more and no less than their description implies, namely shares owned jointly by an employee or...
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26th Sep
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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26th Sep
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is conducting a review of capital gains tax (CGT), seeking...
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26th Sep
Practice notes
Significance of the target company's share incentive arrangements in the event of a transactionA potential purchaser will typically wish to avoid...
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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
Corporation tax deduction for costs incurred in setting up and operating employee share schemesCosts incurred in setting up and operating an...
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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
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
Why not just reward staff with cash? It is often a simpler, less burdensome way to reward and incentivise employees. This Practice Note analyses the...
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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 note covers the following topics:•the law governing save as you earn (SAYE) options•what is an SAYE scheme?•what requirements must be met for an...
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26th Sep
Practice notes
Selecting the right share scheme is fundamental to ensuring that the arrangement meets the company’s specific needs and objectives.This Practice Note...
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8th Oct
Practice notes
Archived: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used in private equity company arrangements) has been...
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Produced in partnership with Stephen Woodhouse and William Franklin 20th Oct

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