Employment Tax Guidance

About

Share schemes

Tolley provides this great tax content on share schemes in order that you can provide the most recent and relevant advice.
Latest Guidance
Employment_tax_img8
28 Jun 2019

BackgroundEmployee trusts are commonly used to support employee share schemes but can also be used as part of an arrangement companies put in place to pay cash bonuses or...

Employment_tax_img4
28 Jun 2019

Companies engage in more complex planning for their share incentive arrangements for a number of reasons. These include funding issues for participants where:•the initial...

Employment_tax_img7
28 Jun 2019

It is worth remembering that the vast majority of employee share schemes run smoothly and do not suffer from any of the pitfalls referred to in this note.However, for...

Employment_tax_img7
27 Jun 2019

What are they?An option becomes an underwater option if the current price of the shares under option has fallen below the price payable on the exercise of the option....

Employment_tax_img4
27 Jun 2019

The tax rules around enterprise management incentive (EMI) schemes are extremely generous and were introduced to enable small higher risk trading companies to recruit or...

Employment_tax_img2
27 Jun 2019

Note that all case references and references to Simon’s Taxes in this guidance note are subscription sensitive.IntroductionShares or securities awarded to employees are...

Employment_tax_img
27 Jun 2019

BackgroundUntil the mid-1990s, most larger companies were keen to take advantage of the benefits of what were originally known as Executive Share Option Schemes. The tax...

Employment_tax_img9
27 Jun 2019

Important noteIn the Autumn Statement given on 23 November 2016, the Chancellor announced that the tax advantages associated with employee shareholder shares are being...

Employment_tax_img5
27 Jun 2019

If you talk to enough company directors, it becomes apparent that there are numerous reasons why they have decided to implement share schemes. For the most part, employee...

Employment_tax_img2
27 Jun 2019

From a corporate perspective, the qualifying conditions for CSOPs are relatively relaxed. Following Finance Act 2013 the requirements for the tax advantaged share schemes...

Latest Guidance
Employment_tax_img8
Employment Tax

BackgroundEmployee trusts are commonly used to support employee share schemes but can also be used as part of an arrangement companies put in place to pay cash bonuses or...

Employment_tax_img4
Employment Tax

Companies engage in more complex planning for their share incentive arrangements for a number of reasons. These include funding issues for participants where:•the initial...

Employment_tax_img7
Employment Tax

It is worth remembering that the vast majority of employee share schemes run smoothly and do not suffer from any of the pitfalls referred to in this note.However, for...

Employment_tax_img7
Employment Tax

What are they?An option becomes an underwater option if the current price of the shares under option has fallen below the price payable on the exercise of the option....

Employment_tax_img4
Employment Tax

The tax rules around enterprise management incentive (EMI) schemes are extremely generous and were introduced to enable small higher risk trading companies to recruit or...

Employment_tax_img2
Employment Tax

Note that all case references and references to Simon’s Taxes in this guidance note are subscription sensitive.IntroductionShares or securities awarded to employees are...

Employment_tax_img
Employment Tax

BackgroundUntil the mid-1990s, most larger companies were keen to take advantage of the benefits of what were originally known as Executive Share Option Schemes. The tax...

Employment_tax_img9
Employment Tax

Important noteIn the Autumn Statement given on 23 November 2016, the Chancellor announced that the tax advantages associated with employee shareholder shares are being...

Employment_tax_img5
Employment Tax

If you talk to enough company directors, it becomes apparent that there are numerous reasons why they have decided to implement share schemes. For the most part, employee...

Employment_tax_img2
Employment Tax

From a corporate perspective, the qualifying conditions for CSOPs are relatively relaxed. Following Finance Act 2013 the requirements for the tax advantaged share schemes...