Practice notes
Gender pay gap reportingThe gender pay gap reporting obligations are set out in the following pieces of legislation:•Equality Act 2010 (Gender Pay Gap...
2nd May
Practice notes
CRD IV/CRR and IFD/IFR remuneration requirements in the EUThis Practice Note discusses the EU remuneration provisions under the Capital Requirements...
1st May
Practice notes
Transfer pricing and employee share plansFORTHCOMING CHANGE: On 28 April 2025, the government published draft legislation for technical consultation...
Produced in partnership with Ashish Bhatnagar of MHA MacIntyre Hudson
1st May
Practice notes
Electronic signaturesThis Practice Note describes the law of electronic signatures (also known as digital signatures, e-signatures, E-Signatures,...
1st May
Practice notes
Continuing obligations of an AIM companyA company admitted to trading on AIM (AIM company) must comply with a number of rules called continuing...
30th Apr
Practice notes
Corporate governance for an AIM companyThe corporate governance frameworkThe principal framework for corporate governance in the UK is the UK...
30th Apr
Practice notes
Trust Registration Service (TRS) Background to the Trust Registration Service (TRS)HMRC's online Trust Registration Service (TRS) was designed to...
30th Apr
Practice notes
Practicalities of setting up and operating an employee-ownership trustOverview of the practical issuesShareholders considering transferring the...
Produced in partnership with Sarah Anderson
30th Apr
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...
29th Apr
Practice notes
Enterprise management incentives (EMI)—income tax and NIC treatment of optionsWhile the enterprise management incentives (EMI) eligibility criteria...
29th Apr
Practice notes
Nil paid and partly paid shares—tax treatmentOverview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or...
Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited
29th Apr
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...
Produced in partnership with Jeremy Edwards of Baker McKenzie
29th Apr
Practice notes
The use of tax indemnities in share scheme documentsIntroductionA tax indemnity enables an employer to recover amounts of income tax and National...
Produced in partnership with Karen Cooper of Cooper Cavendish
29th Apr
Practice notes
UK Market Abuse Regulation—level 2 and level 3 measuresUK Market Abuse Regulation level 2 and 3 measuresThis Practice Note lists the delegated acts,...
29th Apr
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...
29th Apr
Practice notes
Private company transactions—share incentive considerationsFORTHCOMING CHANGE: Following a call for evidence in 2020, the resulting outcome published...
29th Apr
Practice notes
Share incentives and employment-related securities—stamp duty and stamp duty reserve taxFORTHCOMING CHANGE: Following a call for evidence in 2020, the...
Produced in partnership with Mahesh Varia and Claire Prentice of Travers Smith
29th Apr
Practice notes
SAYE—companies which qualify to operate an SAYE schemeThis Practice Note covers the following topics:•the law governing eligibility for companies to...
28th Apr
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