Introduction to employee share schemes

Introduction to employee share schemes guidance:

Corporation tax deduction for costs incurred in setting up and operating employee share schemes Costs incurred in setting up and operating an employees’ share scheme may...

Practice Note

Archived: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used in private equity company arrangements) has been removed. The government...

Practice Note

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 rights are designed...

Practice Note

This Practice Note covers the following topics in high level detail: • what are CSOPs? • the law governing CSOP options • the eligibility requirements: ◦ which shares can...

Practice Note

The Practice Note covers the following topics and questions: • what are EMI options? • the law governing EMI options • the eligibility requirements: ◦ which companies can...

Practice Note

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 SAYE scheme? •...

Practice Note

This Practice Note provides an introduction to: • why companies have employee ownership models • the main types of share ownership models, and • issues to consider when...

Practice Note

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 director and a third...

Practice Note

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, either an investor...

Practice Note

Summary of the tax treatment of the acquisition of an interest in a jointly owned share Absent the specific statutory rules relating to employment related securities...

Practice Note

As explained in the Practice Note: What is a long-term incentive plan?, the most common type of awards that can be made under a long-term incentive plan (LTIP) include: •...

Practice Note

Types of LTIP awards The most common type of awards that can be made under a long-term incentive plan (LTIP) include: • conditional share awards (which are sometimes...

Practice Note

The use of malus and clawback The concept of withholding or even recovering value from executives if a material adverse event occurs following the award of...

Practice Note

Significance of the target company's share incentive arrangements in the event of a transaction A potential purchaser will typically wish to avoid having any minority...

Practice Note

Selecting the right share scheme is fundamental to ensuring that the arrangement meets the company’s specific needs and objectives. This note seeks to help identify a...

Practice Note

This practice note seeks to summarise the main advantages and disadvantages of each of the following most commonly utilised share incentive arrangements: • enterprise...

Practice Note

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 share based awards...

Practice Note

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 can be made under a...

Practice Note

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 advantages and...

Practice Note