The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—17 April 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—10 April 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—3 April 2025
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
Malus and clawbackThe use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs...
Tax implications of salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19),...
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
Incentivising partners in a partnership structureIntroductionPartnerships of all sizes often struggle to devise a remuneration structure for their partners that is fair, rewards the 'right' behaviours and encourages all partners to perform effectively. This Practice Note looks at how partnership
Implementing a salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job retention scheme (CJRS) on 20 March 2020 which provides support to UK employers with a grant to enable them to continue
What is the definition of retirement for share scheme purposes and does a company have to provide back-dated payments for employees who would have been entitled to a share award if the policy was implemented before they retired?As a general comment, share incentive schemes are normally introduced in
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