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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Featured Share Incentives content

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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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Share Incentives content

Practice notes
CSOP—exchange of share options (rollover)The requirements for a company share option plan (CSOP) rollover are complex. This note will examine:•what is...
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13th Jul
Practice notes
When is a prospectus needed for an offer to employees?FORTHCOMING CHANGE: HM Treasury has published a consultation on the UK prospectus regime. Among...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 13th Jul
Practice notes
CSOP—qualifying companies and qualifying sharesCompany share option plans (CSOPs) are statutory tax advantaged discretionary share option plans which...
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13th Jul
Practice notes
Tax—Finance Act 2021—progress through ParliamentThis Practice Note contains information on the Finance Act 2021 (FA 2021) which received Royal Assent...
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13th Jul
Practice notes
Trust Registration Service (TRS)Background to the Trust Registration Service (TRS)HMRC's online Trust Registration Service (TRS) was designed to...
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13th Jul
Practice notes
Money Laundering Regulations 2017—impact on trusteesBackground to Money Laundering Regulations 2017The Money Laundering, Terrorist Financing and...
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13th Jul
Practice notes
Brexit timelineOn 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU. On 29...
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13th Jul
Practice notes
Brexit—implications for data protectionThis Practice Note discusses the impact of Brexit on the general processing of personal data under the General...
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12th Jul
Practice notes
Investment Association (IA) Public registerEvolution of the IA public registerIn November 2016, the Department for Business, Energy & Industrial...
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12th Jul
Practice notes
UK Listing Review—progress trackerThe UK Listing Review was launched by HM Treasury at the end of 2020 to gather evidence and make recommendations to...
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12th Jul
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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12th Jul
Practice notes
CRD IV/CRR—Remuneration requirementsThis Practice Note discusses both (1) the EU remuneration provisions under the Capital Requirements Directive...
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12th Jul
Practice notes
Key dates for share incentives lawyers: 2021 and beyondJanuary 2021DateTypeDetails7 January 2021ConsultationConsultation on draft legislation for...
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9th Jul
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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9th Jul
Precedents
Sell notice for joint share ownership plan (JSOP) agreementTo: [insert name of Trustee]I refer to the agreement that I entered into on [date] with you...
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8th Jul
Precedents
Buy notice for joint share ownership plan (JSOP) agreementTo: [insert name of participant]We refer to the agreement that we entered into on [date]...
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8th Jul
Practice notes
Coronavirus (COVID-19)—key issues for Corporate lawyersThis Practice Note considers the key issues that may arise for Corporate practitioners in...
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8th Jul
Practice notes
The Prospectus Regulation—is a prospectus required?In each section of this Practice Note, links are given to the relevant provisions of EU and/or UK...
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8th Jul
Practice notes
Self-Employment Income Support SchemeSTOP PRESS (7/7/21): The Chancellor of the Exchequer has made a further Treasury Direction in relation to the...
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8th Jul
Precedents
Data protection privacy notice (employment)[Insert name of organisation]Data protection privacy notice (employment)This notice explains what personal...
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7th Jul

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