PLC Share Schemes & Incentives useful websites

A list of web sites that are particularly useful for incentives practitioners. (The list of web sites trawled by PLC for incentives-related current awareness is significantly longer.)

If you would like to suggest further useful websites, you can contact the PLC Share Schemes & Incentives professional support team by e-mailing incentivesfeedback@practicallaw.com.

PLC Share Schemes & Incentives

AIM Rules for Companies: February 2010 (www.practicallaw.com/6-386-2154)

ABI: December 2009 position paper on executive remuneration

ABI: ABI Principles of Remuneration (current) (www.practicallaw.com/4-209-4976)

ABI Guidelines on Executive Remuneration (superseded December 2009 edition) (www.practicallaw.com/6-510-8851)

Association of British Insurers (ABI)/National Association of Pension Funds (NAPF) joint statement on best practice for executive contracts and severance (February 2008) (www.practicallaw.com/8-203-4985)

BAILII

Combined Code (June 2006 version) (www.practicallaw.com/5-205-6002)

Combined Code (June 2008 version) (www.practicallaw.com/7-382-2817) (replaced by the UK Corporate Governance Code)

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

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

Corporate governance: revised PIRC UK shareholder voting guidelines (2011) (www.practicallaw.com/8-505-4381)

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

Financial Reporting Council: Good Practice Suggestions from the Higgs Report (June 2006) (www.practicallaw.com/4-205-4353) (replaced by the Guide on Board Effectiveness: March 2011)

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)

German Corporate Governance Code (May 2012) (www.practicallaw.com/5-106-5286)

Global Corporate Governance Forum (www.practicallaw.com/4-106-4522)

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

High Pay Centre

HMRC: Share Schemes home page

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

HMRC: CWG2 Employer Further Guide to PAYE and NICs (2012)

HMRC: CWG5 Class 1A National Insurance contributions on benefits in kind (2012)

HMRC: EBT guidance in the IHT manual

HMRC Employee Share Schemes User Manual (2009 manual on tax-favoured plans) (www.practicallaw.com/3-385-8224)

HMRC Employment-Related Securities Manual (www.practicallaw.com/5-362-6964) (now includes guidance formerly in the HMRC "Schedule 22" FAQs and gradually replacing the Share Schemes Manual)

HMRC extra-statutory concessions (as at April 2012) (www.practicallaw.com/8-379-0774)

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: Spotlights

HMRC: What's New

HMRC National archive page  (www.practicallaw.com/1-502-8946)

HMRC Share Schemes Manual (www.practicallaw.com/2-381-9657)

HMRC Share schemes 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 (www.practicallaw.com/8-386-8720)

HMRC: Trusts

ifs ProShare

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

International Accounting Standards Board (www.practicallaw.com/1-207-8968)

London Stock Exchange News and Events (www.practicallaw.com/5-207-8966)

National Association of Pensions Funds (NAPF) website

National Association of Pensions Funds (NAPF) corporate governance guidelines (February 2009) (www.practicallaw.com/8-500-6007)

National Association of Pensions Funds (NAPF): Corporate Governance Policy and Voting Guidelines: Draft (November 2010) (www.practicallaw.com/7-503-4223)

National Association of Pensions Funds (NAPF): Corporate Governance Policy Voting Guidelines: 2011 amendments

National Association of Pensions Funds (NAPF): Corporate Governance Policy and Voting Guidelines: Complete (November 2011)

Office of Tax Simplification

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

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)

The American Society of Corporate Secretaries (www.practicallaw.com/8-106-4493)

The California Public Employees' Retirement System (Calpers) (www.practicallaw.com/8-106-4501)

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

UK Accounting Standards Board Press Notices (www.practicallaw.com/7-207-5071)

UK Corporate Governance Code (June 2010) (www.practicallaw.com/5-502-4036)

 
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