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...
Share plans and ‘material interest’In order to be eligible for the grant of share options under either of the following tax-advantaged employee share arrangements:•a company share option plan (CSOP), or•an enterprise management incentives (EMI) schemeEmployees must not have a ‘material interest’.A
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 employees. This Practice Note analyses the advantages and disadvantages of shares schemes as a general concept. For further details on the advantages and
Parallel optionsThe purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share incentive arrangements, the acceptance of such plans by HMRC and the practical implications around implementation.The prime use of parallel options is
Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share option scheme) which has an exercise price per share greater than the current actual market value of a share. This means that should such an underwater
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