Introduction to employee share schemes

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The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 12th Jan
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Produced in partnership with Philip Rutherford 12th Jan
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Produced in partnership with Martin Wilson 12th Jan
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It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a sale of all the shares...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 12th Jan
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Produced in partnership with Martin Wilson 12th Jan
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FORTHCOMING CHANGE: HMRC is consulting (13 July to 10 August 2020) on draft regulations to provide a deduction from a UK entity’s equity and...
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Produced in partnership with Charlotte Sallabank of Katten Muchin Rosenman UK LLP 12th Jan
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 12th Jan

Most recent Introduction to employee share schemes content

Practice notes
Introduction to JSOPsWhat are JSOP awards?Jointly owned shares are no more and no less than their description implies, namely shares owned jointly by...
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Produced in partnership with Stephen Woodhouse and William Franklin 16th May
Practice notes
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
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Produced in partnership with Laura Gould 16th May
Practice notes
What is a SIP?This Practice Note provides an introduction to the HMRC tax-advantaged share incentive plan (SIP). It provides a summary of:•the types...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 16th May
Practice notes
Joint share ownership plans—comparisons with other share scheme structuresJointly owned awards are no more and no less than their description implies,...
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Produced in partnership with Stephen Woodhouse and William Franklin 16th May
Practice notes
Introduction to employee share ownership schemesThis Practice Note provides an introduction to:•why companies have employee ownership models•the main...
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16th May
Practice notes
Selecting the right share schemeSelecting the right share scheme is fundamental to ensuring that the arrangement meets the company’s specific needs...
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16th May
Practice notes
The advantages and disadvantages of each share incentive arrangementThis Practice Note seeks to summarise the main advantages and disadvantages of...
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16th May
Practice notes
JSOPs—tax treatmentSummary of the tax treatment of the acquisition of an interest in a jointly owned shareAbsent the specific statutory rules relating...
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Produced in partnership with Stephen Woodhouse and William Franklin 16th May
Practice notes
Malus and clawbackFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to...
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Produced in partnership with Nick Hipwell, Sarah Ferguson and Chris Baker of DLA Piper 16th May
Practice notes
Long-term incentive plans—income tax and NICs treatmentTypes of LTIP awardsThe most common type of awards that can be made under a long-term incentive...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 16th May
Practice notes
How SAYE schemes work and key featuresThis note covers the following topics:•the law governing save as you earn (SAYE) options•what is an SAYE...
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16th May
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Private company transactions—share incentive considerationsSignificance of the target company's share incentive arrangements in the event of a...
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16th May
Practice notes
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...
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16th May
Practice notes
How EMI schemes work and key featuresEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management...
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16th May
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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16th May
Practice notes
Why do companies use share schemes?Why not just reward staff with cash? It is often a simpler, less burdensome way to reward and incentivise...
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16th May
Practice notes
Long-term incentive plans—capital gains tax consequencesFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 16th May
Practice notes
What is a long-term incentive plan?A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 16th May
Practice notes
Employee shareholder shares—shares for rights [Archived]Archived: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used...
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Produced in partnership with Stephen Woodhouse and William Franklin 16th May

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