Share Schemes & Incentives useful websites

A list of web sites that are particularly useful for incentives practitioners.

If you would like to suggest further useful websites, you can contact the Practical Law Share Schemes & Incentives professional support team by emailing incentivesfeedback@practicallaw.com.

AIM Rules for Companies: May 2014 (www.practicallaw.com/6-386-2154)

IMA (formerly ABI) principles of remuneration (www.practicallaw.com/4-209-4976)

BAILII

Companies Act 2006: Destination Tables (www.practicallaw.com/8-211-3157)

Companies Act 2006: Origins Tables (www.practicallaw.com/6-211-3158)

Employee Ownership Association

Employee Share Ownership Centre

European Commission: The Promotion of Employee Ownership and Participation

European Securities and Markets Authority (www.practicallaw.com/3-207-8967)

Financial Reporting Council

Financial Reporting Council: Guide on Board Effectiveness: March 2011

FSA Handbook: LR 9 - Continuing obligations (www.practicallaw.com/2-205-8125)

FSA Handbook: LR 9 Annex 1 - The Model Code (www.practicallaw.com/0-205-8126)

FSA Remuneration Code (www.practicallaw.com/1-501-3214)

Global Equity Organization

Hermes Corporate Governance Principles (www.practicallaw.com/2-202-0811)

High Pay Centre

HMRC: Beneficial (and notional) loans: table of average and official interest rates (www.practicallaw.com/4-384-7664)

HMRC: Contacts - GOV.UK

HMRC: CWG2: Further guide to PAYE and National Insurance contributions (2014)

HMRC: CWG5: Class 1A National Insurance contributions on benefits in kind (2014)

HMRC: EBT guidance in the IHT manual

HMRC: Employee Share Schemes User Manual (ESSUM)

HMRC: Employment related securities manual (ERSM)

HMRC: Guidance on salary sacrifice arrangements (www.practicallaw.com/6-385-8213)

HMRC: Guidance on transfer pricing and employee share schemes (www.practicallaw.com/5-380-7484)

HMRC: Information about share valuation for EMI options and SIPs (www.practicallaw.com/2-376-0483)

HMRC: List of recognised stock exchanges (www.practicallaw.com/7-381-4049)

HMRC/BVCA Memorandum of understanding about the market value of restricted shares held by managers of companies backed by venture capital or private equity investment (www.practicallaw.com/4-376-3131)

HMRC/BVCA Memorandum of understanding about the market value of restricted carried interest held by managers of venture capital of private equity sponsors (www.practicallaw.com/2-376-3132)

HMRC: Announcements

HMRC: Consultations

HMRC: Publications

HMRC: Statistics

HMRC: Spotlights

HMRC: National archive page

HMRC: Employment related securities home page (www.practicallaw.com/7-205-8123)

HMRC: Statements of Practice (issued up to 30 January 2012) (www.practicallaw.com/6-375-8930)

HMRC: Statistics on use of tax-advantaged share schemes (archived) (www.practicallaw.com/8-386-8720)

HMRC: Trusts

ifs ProShare

Institutional Voting Information Service (www.practicallaw.com/2-106-7574)

International Financial Reporting Standards Foundation and International Accounting Standards Board (www.practicallaw.com/1-207-8968)

National Association of Pensions Funds (NAPF)

NAPF: Corporate Governance Policy and Voting Guidelines 2014/2015 (www.practicallaw.com/1-591-4172)

Office of Tax Simplification

Paymaster General's statement on Finance Bill 2005 measures regarding anti-avoidance legislation in relation to employment taxes

Pensions & Investment Research Consultants (PIRC)

Organisation for Economic Co-operation and Development (OECD)

Remuneration Consultants Group

TECH 01/09: Chartered Accountants' Institutes' guidance on realised profits and losses (including issues on funding EBTs to buy shares) (www.practicallaw.com/4-386-8369)

Society of Corporate Secretaries and Governance Professionals (www.practicallaw.com/8-106-4493)

The Takeover Code (www.practicallaw.com/1-378-8944)

UK Corporate Governance Code September 2014 (www.practicallaw.com/1-581-4667)

 
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