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...
Long-term incentive plans—benefits and issuesA long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive share plans under which a company makes share based awards to senior employees with a vesting period of at least three years and, commonly in
Long-term incentive plans—capital gains tax consequencesAs explained in the Practice Note: What is a long-term incentive plan?, the most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (commonly known in the US as restricted stock
Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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