Practical Law Share Schemes & Incentives: New content

A list of the new resources that we have added to PLC Share Schemes & Incentives since its launch. If you would like to suggest additional resources, please email the PLC Share Schemes & Incentives professional support team at incentivesfeedback@practicallaw.com.

PLC Share Schemes & Incentives
Contents

July 2014 - September 2014

Checklist, EMI share option plan (time and performance) (www.practicallaw.com/2-577-1846)

Practice note, Selecting a trustee for an employee benefit trust (EBT) (www.practicallaw.com/7-573-4088)

Practice note, Company share option plans (CSOPs): overview (www.practicallaw.com/1-580-2966)

Practice note, Shadow directors and employment-related securities (Part 7 of ITEPA 2003) (www.practicallaw.com/3-562-8947)

Practice note, Section 86 trusts (www.practicallaw.com/5-575-0748)

Practice note, Taxation of settlor of employee benefit trust (www.practicallaw.com/5-576-1285)

Practice note, Taxation of employee benefit trusts (www.practicallaw.com/8-574-6726)

Practice note, Amending employee share options (www.practicallaw.com/8-570-9205)

Practice note, Formalities for granting employee share options and awards (www.practicallaw.com/9-577-1386)

Practice note, Giving an employee shares in a private company (www.practicallaw.com/4-555-1725)

Standard document, Phantom share option plan (private company): option certificate (www.practicallaw.com/5-574-2107)

Standard document, Phantom share option plan (private company): rules (www.practicallaw.com/3-574-2066)

Standard, document, EMI share option plan: rollover agreement (www.practicallaw.com/6-576-5909)

Standard document, EMI share option plan (time and performance): rules (www.practicallaw.com/9-567-9000)

Standard document, EMI share option plan (time and performance): option agreement (www.practicallaw.com/5-567-9002)

Standard document, EMI share option plan (time and performance) non-qualifying option agreement (www.practicallaw.com/2-572-8886)

Standard document, EMI share option plan (time and performance): guide for employees (www.practicallaw.com/6-568-5427)

Standard document, EMI share option plan (time and performance): guide for employers (www.practicallaw.com/8-567-9005)

Standard document, EMI share option plan (time and performance): paragraphs for board minutes for grant of options (www.practicallaw.com/9-568-2026)

Standard document, EMI share option plan: notice of exercise (www.practicallaw.com/8-558-1645)

Standard document, Resolution of shareholders of a private company to approve a share plan (www.practicallaw.com/7-529-0265)

 

April 2014 - June 2014

Checklist, EMI share option plan (exit only): checklist (www.practicallaw.com/8-528-9105)

Checklist, Due diligence on non tax-advantaged share schemes and incentives (www.practicallaw.com/3-569-0067)

Checklist, Due diligence on share incentive plans (SIP) (www.practicallaw.com/0-568-4925)

Checklist, Due diligence on EMI options (www.practicallaw.com/5-568-9609)

Checklist, Due diligence on CSOP options (www.practicallaw.com/0-568-8565)

Checklist, Due diligence on SAYE options (www.practicallaw.com/7-569-2286)

Practice note, Notification and declaration of compliance (self-certification) of CSOPs, SIPs and SAYE option schemes (www.practicallaw.com/5-557-2987)

Practice note, Companies owned by employee-ownership trusts (www.practicallaw.com/8-563-0127)

Practice note, Corporate transactions and employee share schemes: an overview (www.practicallaw.com/5-548-7965)

Practice note, Growth shares and hurdle shares (www.practicallaw.com/4-557-9705)

Practice note, Employment-related convertible securities (www.practicallaw.com/7-564-0650)

Practice note, Guide to drafting exit only EMI plan documents (www.practicallaw.com/1-564-0498)

Practice note, Using an employee benefit trust (EBT) to create an internal market for shares (www.practicallaw.com/2-555-1986)

Practice note, Net settling (www.practicallaw.com/4-566-1776)

Practice note, Terminating an employee benefit trust (EBT) (www.practicallaw.com/3-555-6846)

Practice note, Employment-related securities with artificially enhanced market value: Chapter 3B of Part 7 of ITEPA 2003 (www.practicallaw.com/3-566-2521)

Practice note, Employment-related securities with artificially depressed market value (Chapter 3A of Part 7 of ITEPA 2003) (www.practicallaw.com/2-565-7285)

Practice note, Employment-related securities disposed of for more than market value (Chapter 3D of Part 7 of ITEPA 2003) (www.practicallaw.com/5-567-5546)

Practice note, Benefits of being an employees' share scheme (under Companies Act 2006) (www.practicallaw.com/6-559-2447)

Practice note, Employee benefit trusts: satisfying awards made by a company (www.practicallaw.com/7-558-8666)

Practice note, Employment-related shares in research institution spin-out companies (Chapter 4A of Part 7 of ITEPA 2003) (www.practicallaw.com/7-568-4253)

Practice note, General earnings charge on employee shares (Chapter 1 of Part 3 of ITEPA 2003) (www.practicallaw.com/0-569-5245)

Practice note, Securities options (Chapter 5 of Part 7 of ITEPA 2003) (www.practicallaw.com/5-570-5666)

Practice note, Capital gains tax and employment-related securities (www.practicallaw.com/6-571-2845)

Standard document, EMI share option plan assurance application to HMRC (www.practicallaw.com/4-558-6206)

Standard document, EMI share option plan (exit only): rules (www.practicallaw.com/4-555-4328)

Standard document, EMI share option plan (exit only): option agreement (www.practicallaw.com/3-555-5026)

Standard document, EMI share option plan (exit only): guide for employees (www.practicallaw.com/4-556-2427)

Standard document, EMI share option plan (exit only): guide for employers (www.practicallaw.com/2-557-1786)

Standard document, EMI share option plan (exit only): notice of exercise (www.practicallaw.com/8-558-1645)

Standard document, EMI share option plan (exit only): board minutes for grant of options (www.practicallaw.com/2-558-2426)

Standard document, Share option plan: board minutes for exercise of options (www.practicallaw.com/2-567-1385)

Standard document, EMI share option plan (exit only): non-qualifying option agreement (www.practicallaw.com/2-558-4185)

 

January 2014 - March 2014

Practice note, Micklefield clauses and compensation for loss of share plan entitlements on termination of employment (www.practicallaw.com/7-533-0285)

Practice note, Inadvertent earmarking under Part 7A of ITEPA 2003 (www.practicallaw.com/5-554-4305)

Practice note, Employee shareholder status: tax treatment (www.practicallaw.com/2-551-3273)

Practice note, Rewarding employees with dividend bearing shares (www.practicallaw.com/8-552-7955)

Practice note, A toolkit for executing deeds and documents (www.practicallaw.com/2-560-4292) (written by Practical Law Corporate)

Standard document, Advice to an employer on offering employee shareholder status to employees and potential employees (www.practicallaw.com/1-539-1385)

 

October 2013 - December 2013

Case tracker, Share schemes & incentives case tracker (www.practicallaw.com/3-537-6888)

Practice note, Employee share schemes and Finance Bill 2014: summary of changes (www.practicallaw.com/9-551-9846)

Practice note, Corporation tax deductions for employee share schemes (www.practicallaw.com/8-524-4838)

 

July 2013 - September 2013

Article, Reporting on directors’ remuneration: GC100 and Investor Group guidance (www.practicallaw.com/8-542-5607)

Article, Employee ownership: how to decide what is best for your business (www.practicallaw.com/3-539-2925)

Practice note, Employee shareholders (draft) (www.practicallaw.com/7-537-2807)

Standard document, Agreement to become an employee shareholder (draft) (www.practicallaw.com/6-535-6469)

Standard document, Advice to an individual on the implications of becoming an employee shareholder (draft) (www.practicallaw.com/5-535-4847)

Practice note, Practical Law Share Schemes & Incentives: resources for those new to share schemes practice (www.practicallaw.com/6-538-4085)

Practice note, Prospectus Rules: offers to employees under an HMRC-approved share incentive plan (SIP) (www.practicallaw.com/8-535-6147)

Practice note, Share incentive plans: an overview (www.practicallaw.com/4-501-1614)

Practice note, Income tax and CGT: unapproved options, LTIP shares and tax-advantaged hare plans (www.practicallaw.com/3-502-6574)

Practice note, Share Schemes & Incentives: summary of current and upcoming events (www.practicallaw.com/5-532-3375)

 

April 2013 - June 2013

Practice note, Changes to tax-advantaged share schemes in 2013: key issues and impact on plan rules (www.practicallaw.com/0-525-4322)

 

January 2013 - March 2013

Practice note, PLC Share Schemes & Incentives jargon buster: types of share incentive arrangement and tax terminology (www.practicallaw.com/1-503-4424)

Practice note, Employee benefit trusts: an overview (www.practicallaw.com/1-500-3984)

Practice note, Joint ownership arrangements: an overview (www.practicallaw.com/5-520-2316)

Practice note, Pay as you earn (PAYE) (www.practicallaw.com/7-520-4442)

 

October 2012 - December 2012

Practice note, Loans to employees and directors: tax issues (www.practicallaw.com/4-500-1064)

 

July 2012 - September 2012

Article, Joint ownership share schemes: one trust or two? (www.practicallaw.com/8-520-9255)

Article, Executive pay: the final proposals (www.practicallaw.com/5-520-5249)

 

April 2012 - June 2012

Article, Remuneration in financial services: lessons for UK plc (www.practicallaw.com/7-519-6357)

Article, Retrospective tax legislation: a clash of two moral imperatives (www.practicallaw.com/0-518-8006)

Article, The essence of disguised remuneration (www.practicallaw.com/9-518-5107)

Checklist, Adopting a jointly-owned equity arrangement (JOA) and granting the first awards (www.practicallaw.com/1-518-6974)

Practice note, Employee share schemes: loans to employees and directors: Consumer Credit Act issues (www.practicallaw.com/7-500-1091)

Practice note, Listing rules: employee share schemes aspects (www.practicallaw.com/4-382-0184)

Standard document, Stand-alone unapproved option (grant by shareholder to employee) (www.practicallaw.com/8-517-3794)

Standard clause, Board minutes to set up a joint ownership arrangement (www.practicallaw.com/6-518-9828)

 

January 2012 - March 2012

Article, Dismantling barriers to employee ownership (www.practicallaw.com/9-518-2533)

Article, Executive remuneration: the chill sets in (www.practicallaw.com/6-517-9061)

Article, The politics of settlement of tax disputes: perception and reality (www.practicallaw.com/6-517-9792)

Checklist, Enterprise management incentives (EMI) options (www.practicallaw.com/1-517-7045)

Checklist, Enterprise management incentives (EMI) options: articles of association (www.practicallaw.com/9-517-6344)

Practice note, Data protection toolkit (www.practicallaw.com/6-517-4600)

Practice note, Market data 2011: deferred bonus plans (www.practicallaw.com/5-516-2508)

Practice note, Market data 2011: performance conditions in performance share plans (www.practicallaw.com/4-516-1868)

Practice note, Market data 2011: performance conditions in share options plans (www.practicallaw.com/6-516-1848)

Standard document, Joint ownership arrangement: Letter to trustee of EBT to recommend that EBT enter into joint ownership agreement (www.practicallaw.com/4-517-2621)

 

October 2011 - December 2011

Article, Actuarial insights: A small boost for pension savers (www.practicallaw.com/7-514-6409)

Article, Amendments to the EU Prospectus Directive and their impact on employee share plans (www.practicallaw.com/1-503-4546)

Article, Part 7A Income Tax (Earnings and Pensions) Act 2003: Earmarking of disguised remuneration (www.practicallaw.com/1-515-1955)

Article, Table comparing tax on employee share option plans in European jurisdictions (www.practicallaw.com/5-509-6599)

Practice note, Disguised remuneration tax legislation (rewards from third parties, Part 7A of ITEPA 2003): an overview (www.practicallaw.com/2-506-7659)

Practice note, Document retention toolkit (www.practicallaw.com/5-507-0721)

Standard document, Joint ownership arrangement: agreement for employee and trustee to jointly acquire shares (www.practicallaw.com/1-506-3850)

Standard document, PAYE Indemnity (www.practicallaw.com/8-508-1916)

 

July 2011 - September 2011

Article, Corporate governance: a long way to go? (www.practicallaw.com/1-507-1652)

Article, Disguised remuneration legislation: impact on pension arrangements (www.practicallaw.com/6-507-8868)

Article, Disguised remuneration: searching for the hidden reward (www.practicallaw.com/9-506-6227)

Article, Execution and delivery of deeds: are we all on the same page? (www.practicallaw.com/3-506-6490)

Article, European lobbying: a complex job (www.practicallaw.com/1-507-4684)

Article, Move over, darling: equitable maxims (www.practicallaw.com/3-506-8210)

Article, Part 7A ITEPA 2003: practitioners' views (www.practicallaw.com/3-508-2720)

Practice note, SRA Code of Conduct 2011 toolkit (www.practicallaw.com/9-507-1337)

 

April - June 2011

Article, Default retirement age: time's up (www.practicallaw.com/1-505-3573)

Article, Implementing the FSA's revised Remuneration Code  (www.practicallaw.com/1-505-9688)

Article, What does HMRC v Tower MCashback LLP 1 tell us about Ramsay? (www.practicallaw.com/2-506-3473)

Practice note, Finance Bill 2011: analysis, status and amendments (www.practicallaw.com/7-506-1495)

Practice note, Finance Bill 2011 problems for employee share plans: a quick guide (www.practicallaw.com/7-505-6899)

Practice note, Part 7A ITEPA 2003 tracker (www.practicallaw.com/2-505-5944)

Practice note, SRA Handbook 2011 and Code of Conduct (www.practicallaw.com/5-506-3570)

Practice note, Taxation and protection for legitimate expectations (www.practicallaw.com/7-505-3443)

 

January - March 2011

Practice note, Disguised remuneration: Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (www.practicallaw.com/4-504-5317)

Practice note, Market data 2010: deferred bonus plans (www.practicallaw.com/4-504-0169)

Practice note, Market data 2010: performance conditions in performance share plans (www.practicallaw.com/9-504-0100)

Practice note, Market data 2010: performance conditions in share option plans (www.practicallaw.com/5-504-0593)

Practice note, Setting up an employee benefit trust: an overview (www.practicallaw.com/3-504-8302)

Standard document, Notice of exercise of EMI option (www.practicallaw.com/8-504-4580)

 

October - December 2010

Practice note, Employee benefit trusts: section 218 IHTA notices (www.practicallaw.com/6-503-5384)

 

July - September 2010

Article, Road Map to the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (www.practicallaw.com/3-502-8479)

Article, Summary of the Dodd-Frank Act: Executive Compensation (www.practicallaw.com/5-502-8341)

Article, Summary of the Dodd-Frank Act: Corporate Governance (www.practicallaw.com/9-502-8358)

Practice note, Interaction of CGT and income tax for unapproved options and tax-advantaged share plans from 6 April 2010 (www.practicallaw.com/3-502-6574)

Practice note, PLC Share Schemes & Incentives FSA Remuneration Code tracker (www.practicallaw.com/0-503-0110)

 

April - June 2010

Article, Private equity buyouts after the crisis (www.practicallaw.com/8-502-1084)

Article, The future of executive compensation: where to from here? (www.practicallaw.com/3-501-8296)

Practice note, Applying Section 409A to Non-US Share Schemes (www.practicallaw.com/1-501-9466)

Practice note, Bank payroll tax (www.practicallaw.com/9-502-0135)

Practice note, Dealing with share options and other share plan awards held by a departing employee: an overview (www.practicallaw.com/2-502-0191)

Practice note, EU Social Security rules for cross-border employees (www.practicallaw.com/3-502-0850)

Practice note, General election 2010: implications for business taxation (www.practicallaw.com/0-501-2762)

Practice note, General election 2010: implications for share schemes and incentives (www.practicallaw.com/1-502-0573)

Practice note, Section 409A: Deferred Compensation Tax Rules: Overview (www.practicallaw.com/6-501-2009)

 

January - March 2010

Practice note, Income tax: general principles (www.practicallaw.com/0-385-1243)

Practice note, PLC Share Schemes & Incentives bank payroll tax tracker (www.practicallaw.com/8-501-1829)

PLC Share Schemes & Incentives Prospectus Directive amendment tracker (www.practicallaw.com/4-501-6664)

 

October - December 2009

Article, What does it all mean? (www.practicallaw.com/0-500-7020)

Checklist, Relocation of employees: residence status: tax checklist (www.practicallaw.com/2-384-7311)

Practice note, Market data 2009: deferred bonus plans (www.practicallaw.com/9-500-7493)

Practice note, Market data 2009: performance conditions in performance share plans (www.practicallaw.com/7-500-7502)

Practice note, Market data 2009: performance conditions in share option plans (www.practicallaw.com/8-500-7511)

Standard document, Briefing note for employers and HR professionals: implications of the tax/pension changes for high income employees (www.practicallaw.com/5-500-6476)

Standard document, Plug-in clause: exclusion of claims for breach of contract relating to board exercise of discretion (www.practicallaw.com/6-500-4575)

Standard document, Plug in paragraphs for public company board minutes: financial assistance and EBT funding to buy shares (www.practicallaw.com/0-500-0943)

Standard document, Power of attorney given by trustee of EBT: notice to appointor (www.practicallaw.com/8-500-7196)

Standard document, Power of attorney given by trustee of EBT to sell shares under a share sale and purchase agreement (www.practicallaw.com/5-500-7188)

 

July - September 2009

Standard document, Board minutes (of settlor company) to recommend that EBT grant options/awards (www.practicallaw.com/8-386-6014)

Standard document, Letter to trustee of EBT to recommend that EBT grant options or awards (www.practicallaw.com/8-386-8013)

Standard document, Plug-in rule dealing with stamp duty on transfer of shares on exercise/vesting of share options or awards (www.practicallaw.com/6-386-5567)

 

Pre July 2009

EMI

Checklist, EMI option rollover - practical issues: a checklist (www.practicallaw.com/2-379-9150)

Checklist, Granting a share option (www.practicallaw.com/4-367-4998)

Practice note, EMI (Enterprise Management Incentives) options: an overview (www.practicallaw.com/0-205-7141)

Practice note, EMI option rollover - practical issues (www.practicallaw.com/4-379-9776)

Practice note, EMI £100,000 option limit: not what it seems (www.practicallaw.com/1-207-2301)

Practice note, Enterprise management incentives (EMI) options (www.practicallaw.com/0-205-7141)

Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)

Practice note, Loss of taper relief on rollover of EMI option shares into loan notes (www.practicallaw.com/7-367-4992)

Practice note, The effect of a private company sale on existing employee shares and options (www.practicallaw.com/3-382-4187)

Practice note, Valuing employee shares (www.practicallaw.com/8-371-6958)

Standard document, Board minute paragraphs for a grant of EMI options (www.practicallaw.com/5-384-4467)

Standard document, Board minute paragraphs for a grant of options under both a tax-advantaged and an unapproved option plan (www.practicallaw.com/4-384-3982)

Standard document, Data protection rule for share plans (www.practicallaw.com/2-385-6126)

Standard document, Replacement clauses for Stand-alone EMI Option Agreement to be used in an EMI option rollover (www.practicallaw.com/9-381-3949)

Standard document, EMI option agreement (www.practicallaw.com/4-296-2952)

Standard document, EMI share option plan rules (www.practicallaw.com/9-270-0953)

Standard document, Option plan rules preventing/reversing exercise when option holder in breach (www.practicallaw.com/8-386-4289)

Standard document, Third party rights exclusion rule for a share incentive plan (www.practicallaw.com/7-384-3674)

Standard document, Time- and accounts-based exercise conditions for EMI options (www.practicallaw.com/9-384-6247)

CSOP/SAYE/SIPs

Checklist, Granting a share option (www.practicallaw.com/4-367-4998)

Checklist, SAYE share option scheme - setting up a scheme and the initial grant of options (www.practicallaw.com/8-376-3488)

Checklist, Statutory requirements for CSOP shares (www.practicallaw.com/2-239-6965)

Checklist, Statutory requirements for CSOP shares (www.practicallaw.com/2-239-6965)

Checklist, Statutory requirements for SAYE option scheme shares (www.practicallaw.com/3-378-9358)

Practice note, Company share option plans (CSOPs): the retirement age issue (www.practicallaw.com/2-358-2966)

Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)

Practice note, Material interest rules for tax-favoured share incentives (www.practicallaw.com/2-338-4952)

Practice note, SAYE option schemes: mechanism for setting bonus rates (www.practicallaw.com/2-386-1180)

Practice note, Share scheme issues for companies listed on AIM (www.practicallaw.com/8-222-6017)

Standard document, Board minute paragraphs for a grant of options under both a tax-advantaged and an unapproved option plan (www.practicallaw.com/4-384-3982)

Standard document, Data protection rule for share plans (www.practicallaw.com/2-385-6126)

Standard document, Form of instruction for a share incentive plan on a rights issue (www.practicallaw.com/6-380-6455)

Standard document, HMRC-approved SAYE option scheme rules (www.practicallaw.com/3-385-5999)

Drafting note, HMRC-approved SAYE option scheme rules (www.practicallaw.com/4-377-4361)

Standard document, HMRC-approved Company Share Option Plan rules (www.practicallaw.com/4-204-1346)

Standard document, Letter to be sent to LTIP award holders on a rights issue (www.practicallaw.com/5-380-7479)

Standard document, Letter to be sent to SIP participants on a rights issue (www.practicallaw.com/3-380-7475)

Standard document, Option plan rules preventing/reversing exercise when option holder in breach (www.practicallaw.com/8-386-4289)

Standard document, Plug-in rule dealing with stamp duty on transfer of shares on exercise/vesting of share options or awards (www.practicallaw.com/6-386-5567)

Standard document, Third party rights exclusion rule for a share incentive plan (www.practicallaw.com/7-384-3674)

Other share schemes and plans

Checklist, Granting a share option (www.practicallaw.com/4-367-4998)

Standard document, Board minute paragraphs for a grant of options under both a tax-advantaged and an unapproved option plan (www.practicallaw.com/4-384-3982)

Practice note, Employment-related securities (www.practicallaw.com/6-376-2197)

Practice note, Keeping unapproved options after leaving the employment of a company and becoming a consultant (www.practicallaw.com/9-367-4991)

Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)

Practice note, Restricted securities (www.practicallaw.com/3-364-2007)

Practice note, Valuing employee shares (www.practicallaw.com/8-371-6958)

Standard document, Data protection rule for share plans (www.practicallaw.com/2-385-6126)

Standard clause, Board minutes to set up an employees' share scheme using a stand-alone share option agreement (www.practicallaw.com/9-383-0331)

Standard document, Option plan rule for clawback if performance was overstated (www.practicallaw.com/2-385-3929)

Standard document, Option plan rules preventing/reversing exercise when option holder in breach (www.practicallaw.com/8-386-4289)

Standard document, Plug-in rule dealing with stamp duty on transfer of shares on exercise/vesting of share options or awards (www.practicallaw.com/6-386-5567)

Standard document, Unapproved share option plan rules (www.practicallaw.com/7-374-9049)

Standard document, Third party rights exclusion rule for a share incentive plan (www.practicallaw.com/7-384-3674)

Employee benefit trusts

Practice note, ABI guidelines on employee benefit trusts (www.practicallaw.com/4-212-7953)

Practice note, Failure to file a section 218 notice (www.practicallaw.com/7-216-7952)

Standard document, Board minutes for recommendation to EBT trustee to buy shares from departing employee (www.practicallaw.com/6-385-3499)

Standard document, Board minutes (of the settlor company) to recommend the termination of an EBT (www.practicallaw.com/6-386-2922)

Standard document, Deed of termination for an employee benefit trust (www.practicallaw.com/7-385-3088)

Standard document, Employee benefit trust loan agreement (www.practicallaw.com/2-209-4977)

Drafting note, loan agreement for an employee benefit trust  (www.practicallaw.com/5-211-3050)

Standard document, Letter from company to trustees of EBT recommending share purchase from departing employee (www.practicallaw.com/3-384-9970)

Standard document, Letter notifying HMRC of the termination of an employee benefit trust (EBT) (www.practicallaw.com/6-385-9081)

Standard document, Letter to trustees of EBT recommending termination of EBT (www.practicallaw.com/1-386-0911)

Standard document, Minutes to establish an employee benefit trust (www.practicallaw.com/7-207-0969)

Standard document, Notification to EBT of proposed grant of awards under operating agreement (www.practicallaw.com/6-385-6266)

Standard document, Notification to EBT of vesting of awards under operating agreement (www.practicallaw.com/3-386-1721)

Standard document, Operating agreement for an employee benefit trust (www.practicallaw.com/3-209-6952)

Drafting note, Operating agreement for an employee benefit trust (www.practicallaw.com/3-210-9959)

Standard document, Section 218 notice (www.practicallaw.com/5-212-7009)

Company law, governance and regulatory matters: share schemes & incentives

Checklist, AIM companies: share scheme issues (www.practicallaw.com/4-234-4975)

Flowchart, AIM companies' corporate governance obligations (www.practicallaw.com/9-234-3983)

Flowchart, Determining whether a prospectus is needed for an offer of securities to employees (www.practicallaw.com/8-362-8952)

Practice note, Data protection law: how it applies to share schemes (www.practicallaw.com/2-343-4952)

Practice note, Implementing a share plan: notice and majority requirements of shareholder meetings from 1 October 2007 (www.practicallaw.com/6-379-0464)

Practice note, Personal liability of senior accounting officers for tax accounting arrangements (www.practicallaw.com/6-386-2494)

Practice note, Prospectus Directive: short-form prospectus requirements for an offer of quoted shares to employees (www.practicallaw.com/6-384-9389)

Practice note, Remuneration: key developments tracker (www.practicallaw.com/7-384-2387)

Practice note, Share capital: class rights (www.practicallaw.com/3-500-1366)

Practice note, Share scheme issues for companies listed on AIM (www.practicallaw.com/8-222-6017)

Practice note, The role of the remuneration committee adviser (www.practicallaw.com/3-206-1033)

Practice note, When is a prospectus needed for an offer to employees? (www.practicallaw.com/4-212-0956)

Employment law issues for share schemes & incentives

Article, In trouble at work? Can you keep your pension? Don't bank on it... (www.practicallaw.com/8-385-3163)

Checklist, Age discrimination and employee share schemes (www.practicallaw.com/3-342-5952)

Checklist, Taxation of termination payments (www.practicallaw.com/8-383-6324)

Practice note, Company share option plans (CSOPs): the retirement age issue (www.practicallaw.com/2-358-2966)

Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)

Practice note, Pandemic influenza: is your business prepared?  (www.practicallaw.com/6-386-0329)

Practice note, Salary sacrifice arrangements (www.practicallaw.com/6-287-9952)

Standard document, Standard letter from company to employee to effect the sacrifice of a contractual bonus (www.practicallaw.com/6-285-1972)

Standard document, Standard letter from company to employee to effect the sacrifice of salary (www.practicallaw.com/2-286-5952)

Standard document, Standard letter from employee to company sacrificing salary (www.practicallaw.com/4-285-1973)

Standard document, Standard letter from employee to company to effect the sacrifice of a contractual bonus (www.practicallaw.com/9-285-1975)

Standard document, Standard letter to HMRC reporting bonus sacrifice (www.practicallaw.com/7-285-1976)

Tax and NICs for share schemes & incentives

Article, Relocating employees: new tax headaches for employers (www.practicallaw.com/5-382-9607)

Checklist, Statutory requirements for SAYE option scheme shares (www.practicallaw.com/3-378-9358)

Checklist, Taxation of termination payments (www.practicallaw.com/8-383-6324)

Practice note, Apportionment of securities and option income for R/NOR employees (www.practicallaw.com/7-382-9480)

Practice note, CGT changes - advising clients on whether to dispose of shares before 6 April 2008: factors to take into account (www.practicallaw.com/6-377-3407)

Practice note, Class 1 National Insurance Contributions (NICs) liabilities and share incentives: an overview (www.practicallaw.com/9-204-9057)

Practice note, Corporation Tax Bill 2009-09: table of destinations for provisions relevant to share incentives (www.practicallaw.com/1-384-8740)

Practice note, Employment-related securities (www.practicallaw.com/6-376-2197)

Practice note, Form 42: annual reporting obligations for employee securities (except tax-favoured arrangements) (www.practicallaw.com/4-356-4990)

Practice note, HMRC/BVCA memoranda of understanding: managers' equity and carried interests in private equity and venture capital structures (www.practicallaw.com/8-376-3228)

Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)

Practice note, Material interest rules for tax-favoured share incentives (www.practicallaw.com/2-338-4952)

Practice note, National insurance contributions (NICs) on employee securities and options: Guide to statutory provisions (www.practicallaw.com/6-383-8989)

Practice note, Online filing of employee share scheme information and returns (www.practicallaw.com/1-366-1983)

Practice note, Remittance of securities and options income to the UK and the treatment of UK shares (www.practicallaw.com/7-382-7749)

Practice note, Remittance of securities income by R/NOR taxpayers: NICs and apportionment of securities income (www.practicallaw.com/0-383-0081)

Practice note, Restricted securities (www.practicallaw.com/3-364-2007)

Practice note, Restricting higher-rate pensions tax relief: anti-forestalling measures (www.practicallaw.com/5-422-1726)

Practice note, Salary sacrifice arrangements (www.practicallaw.com/6-287-9952)

Practice note, Statutes and regulations about national insurance contributions (NICs) liabilities on employee securities and options (www.practicallaw.com/6-383-8989)

Practice note, Tax changes for higher earners (www.practicallaw.com/1-386-1519)

Practice note, Corporation tax relief for share schemes: loss of relief on takeover by unlisted company (www.practicallaw.com/6-379-0459)

Practice note, Updated HMRC guidance on incentives for internationally mobile employees (www.practicallaw.com/0-383-4734)

Practice note, Working for more than one employer: how the tax-favoured schemes work (www.practicallaw.com/7-381-9725)

Practice note, Valuing employee shares (www.practicallaw.com/8-371-6958)

Standard document, Plug-in rule dealing with stamp duty on transfer of shares on exercise/vesting of share options or awards (www.practicallaw.com/6-386-5567)

Standard document, Standard letter from company to employee to effect the sacrifice of a contractual bonus (www.practicallaw.com/6-285-1972)

Standard document, Standard letter from company to employee to effect the sacrifice of salary (www.practicallaw.com/2-286-5952)

Standard document, Standard letter from employee to company sacrificing salary (www.practicallaw.com/4-285-1973)

Standard document, Standard letter from employee to company to effect the sacrifice of a contractual bonus (www.practicallaw.com/9-285-1975)

Standard document, Standard letter to HMRC reporting bonus sacrifice (www.practicallaw.com/7-285-1976)

Standard document, Tax treatment of parties and gifts for employees and directors: briefing note for employers  (www.practicallaw.com/8-383-9167)

New resource: share plan dilution calculator

Resource, Share plan dilution calculator and user guide (www.practicallaw.com/5-207-0159)

Scheme design and financial issues

Designing long-term incentives for companies in difficulties (www.practicallaw.com/2-381-4117)

Executive incentives: taking private equity pay public (www.practicallaw.com/4-383-1309)

Practice note, Extending an all-employee share plan to overseas employees  (www.practicallaw.com/7-383-4009)

Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)

Practice note, Implementing a share plan: notice and majority requirements of shareholder meetings from 1 October 2007 (www.practicallaw.com/6-379-0464)

Practice note, Planning new incentive arrangements in a private company: stage one : initial commercial discussions (www.practicallaw.com/3-376-6408)

Practice note, Remuneration: key developments tracker (www.practicallaw.com/7-384-2387)

Practice note, Share options: the difference between the face and fair value of a share option (www.practicallaw.com/1-376-6386)

Practice note, Share options: the difference between the face and fair value of a share option (www.practicallaw.com/1-376-6386)

Practice note, Designing long-term incentives for companies in difficulties (www.practicallaw.com/2-381-4117)

Corporate transactions: share schemes & incentives

Checklist, Demergers and employee share schemes (www.practicallaw.com/8-379-9005)

Practice note, The effect of a public to private transaction on existing employee share options and awards (www.practicallaw.com/4-382-5068)

Practice note, Demergers and employee share schemes: an overview (www.practicallaw.com/0-379-9580)

Practice note, Takeover Code: how buyers should treat employee share awards in target companies (www.practicallaw.com/0-378-9128)

Practice note, Corporation tax relief for share schemes: loss of relief on takeover by unlisted company (www.practicallaw.com/6-379-0459)

Standard document, Board minute paragraphs for a grant of EMI options (www.practicallaw.com/5-384-4467)

Standard document, Internal rate of return (IRR): an introduction (www.practicallaw.com/6-384-9563)

Market intelligence

Practice note, Deferred annual bonus plans: KPMG's survey of directors compensation 2008 (www.practicallaw.com/0-383-9449)

Practice note, Market data 2008: performance conditions in long-term incentive plans (www.practicallaw.com/4-383-9447)

Practice note, Market data 2008: performance conditions in share option plans  (www.practicallaw.com/2-383-9448)

Context

Context: interest rates - what is interest and why do interest rates change? (www.practicallaw.com/0-382-4061)

Context: Stock market movements and economic health - is there a link? (www.practicallaw.com/0-382-4042)

Context article: European regulators and City bonuses (www.practicallaw.com/5-382-2899)

 
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