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
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—27 March 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...
Incentivising employees in private equity owned companiesPrivate equity backed companiesThe issues facing private equity backed companies when using shares to incentivise employees are similar to those faced by all companies. However there are some particular features of these sorts of companies
Cashless exercise of optionsWhat is a cashless exercise of options?The ‘cashless exercise’ of options or a 'cashless exercise facility' refers to the mechanism by which share options can be exercised on the basis of an undertaking by the option holder to pay the exercise price (and often also any
Declaration of trust for the transfer of sharesFORTHCOMING CHANGE: Following a call for evidence in 2020, the resulting outcome published in 2021 and consideration by the relevant HMRC and industry working group, on 27 April 2023 as part of Tax Administration and Maintenance Day the government again
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
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