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Practice notes
Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share...
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2nd Mar
Q&As
What happens to restricted stock units or stock options that have vested during an employee's notice period (assuming the employee is still employed...
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1st Mar
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
2nd Mar
Practice notes
Nil paid shares and partly paid shares—practical considerationsWhat are nil paid shares and partly paid shares?When shares are issued, their...
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2nd Mar
Practice notes
Growth shares—practical examples and comparisons with optionsWhat are growth shares?Growth shares, also known as value shares or hurdle shares, are a...
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2nd Mar
Practice notes
What is a long-term incentive plan?A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive...
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Produced in partnership with Jeremy Edwards of Baker McKenzie
2nd Mar
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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1st Mar
Practice notes
EMI—HMRC annual returnThis Practice Note details the following:•the EMI annual return form•the pre-registration and timing of completion of the annual...
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1st Mar
Practice notes
Employee share schemes—dealing with leaversWhat are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the...
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Produced in partnership with Jenny Wheater of Duane Morris LLP
2nd Mar
Practice notes
An introduction to deferred share bonus plansDeferred share bonus: key elementsDeferred share bonus plans are typically constituted by the following...
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Produced in partnership with Jeremy Glover (Share Schemes)
2nd Mar
Practice notes
Implementing share plans—ways to manage dilution of existing shareholdersWhat is share dilution?Share dilution happens when a company issues...
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2nd Mar
Precedents
Notice of exercise of optionThe Company Secretary[insert date of letter][insert name of company who granted the option] (Company)[[insert address of...
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2nd Mar
Practice notes
Understanding US non-qualified deferred compensation arrangements and Internal Revenue Code Section 409ARelevance of non-qualified deferred...
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Produced in partnership with Michael Falk of Kirkland & Ellis LLP and Sherene Awad Jodrey of Aon plc
2nd Mar
Practice notes
What is a SIP?This Practice Note provides an introduction to the HMRC tax-advantaged share incentive plan (SIP). It provides a summary of:•the types...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard
1st Mar
Practice notes
Long-term incentive plans—benefits and issuesA long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe...
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Produced in partnership with Gill Parnell of Baker McKenzie and Jeremy Edwards of Baker McKenzie
2nd Mar
Practice notes
EMI valuations for EMI schemesRestricted shares and EMI valuationsRestricted shares are shares which are subject to any restrictions described in...
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1st Mar

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