Share Incentives

The world of share incentives and employee ownership is currently one of the hottest topics and a huge priority for the current government. The law is constantly changing and companies are regularly having to grapple with new legislation, new guidance and new ideas. In such a complex, ever-changing area, where the repercussions of getting it wrong can be unforgiving, companies need to understand the law and implement it correctly.

Clear, no-nonsense practice notes take you through what you need to know – with direct links straight to the right part of the trusted tax bibles: Tolley’s Yellow and Orange Tax Handbooks, Simon’s Tax Cases and HMRC’s Manuals. And when you need to delve deeper, direct links to trusted authority, including Simon’s Taxes plus articles from Tax Journal and Taxation, in Lexis®Library. In addition, our up-to-date editable PDF forms and Smart Precedents take less time to draft.

Easy to use, up-to-date, all in one place and always accurate.

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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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4th May
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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4th May
Practice notes
The Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as compensation for loss of...
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4th May
Practice notes
In addition to cash earnings, such as wages or salaries, many reward packages include non-cash items, such as the provision of a car, health insurance...
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4th May
Practice notes
BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...
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4th May
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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4th May
Precedents
1If, at any time in the [three] years following the payment of a bonus to you, the [Board OR Remuneration Committee] determines in its absolute...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 4th May
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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4th May
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 4th May
Practice notes
The concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board effectiveness, including on board and board...
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Produced in partnership with Advanced Boardroom Excellence 4th May
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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4th May
Practice notes
The Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating to the national economy. This...
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4th May
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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4th May
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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4th May
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 4th May
Practice notes
HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC...
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4th May

Most recent Share Incentives content

Practice notes
This Practice Note sets out the areas of UK tax law that are affected by the UK's exit from the European Union (EU) (Brexit) and how.As of exit day...
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31st Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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29th Jan
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. Given the extensive data flows between the EEA and UK, equivalent EEA data...
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Produced in partnership with Pillsbury Winthrop Shaw Pittman LLP 29th Jan
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. This Practice Note introduces:•the General Data Protection Regulation, Regulation...
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29th Jan
Q&As
This Q&A looks at the impact of Brexit on cross-border transfers of personal data involving the UK and EEA, under the General Data Protection...
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29th Jan
Practice notes
The government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that relate specifically to the UK tax...
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29th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in France published as part of the...
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29th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Japan published as part of the...
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29th Jan
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA.•the Regulation (EU) 2016/679, General Data Protection Regulation (EU GDPR) regime...
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29th Jan
Practice notes
What are growth shares and are they appropriate?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have...
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29th Jan
Practice notes
FORTHCOMING CHANGE: The draft Financial Services Bill proposes to make changes to the UK Market Abuse Regulation including, in relation to Article 19,...
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29th 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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29th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Australia published as part of the...
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29th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Belgium published as part of the...
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29th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Brazil published as part of the...
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29th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Germany published as part of the...
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29th Jan
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to executive compensation and employee benefits in Spain published as part of the...
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29th Jan
Practice notes
Scope of this Practice NoteTransfer pricing relates to the pricing of goods, services, funds and assets provided within a group and between connected...
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Produced in partnership with Batanyai Katongera of MHA MacIntyre Hudson LLP 29th Jan
Practice notes
The following steps are key to the implementation of a new share incentive arrangement:•creation of a project plan (including design)•obtaining key...
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Produced in partnership with Renu Birla 29th Jan

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