New content: Share Schemes & Incentives

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

Contents

July - September 2016

MAR: is a transaction permitted under a share scheme?: flowchart ( www.practicallaw.com/8-630-1026)

MAR: operating employee share plans ( www.practicallaw.com/2-629-8362)

MAR: share schemes issues: overview ( www.practicallaw.com/4-629-6710)

Practice note, Exchange (rollover) of restricted securities ( www.practicallaw.com/8-628-2589)

Practice note, Restricted securities elections: section 425, section 430 and section 431 elections ( www.practicallaw.com/2-631-5111)

 

April - June 2016

Standard document, Non tax-advantaged share option plan: rollover agreement ( www.practicallaw.com/2-626-7167)

 

January - March 2016

Practice note, SAYE option schemes (sharesave): statutory requirements for setting up and operating a scheme ( www.practicallaw.com/0-619-4577)

Practice note, SAYE option schemes (sharesave): taxation ( www.practicallaw.com/1-620-9597)

Standard document, Long term incentive plan (LTIP): Acceptance Notice: Conditional Shares and Share-settled Share Appreciation Rights ( www.practicallaw.com/7-617-8847)

Standard document, Long term incentive plan (LTIP): Acceptance Notice: Forfeitable Shares ( www.practicallaw.com/3-617-9189)

Standard document, Long term incentive plan (LTIP): Acceptance Notice: Phantom Shares and Cash-settled Share Appreciation Rights ( www.practicallaw.com/5-617-9824)

Standard document, Long term incentive plan (LTIP): Award Certificate: Conditional Shares and Share-settled Share Appreciation Rights ( www.practicallaw.com/9-618-0830)

Standard document, Long term incentive plan (LTIP): Award Certificate: Forfeitable Shares ( www.practicallaw.com/8-618-0901)

Standard document, Long term incentive plan (LTIP): Award Certificate: Market Value and Nominal Cost Options ( www.practicallaw.com/4-617-9872)

Standard document, Long term incentive plan (LTIP): Award Certificate: Nil Cost Options ( www.practicallaw.com/5-618-0691)

Standard document, Long term incentive plan (LTIP): Award Certificate: Phantom Options ( www.practicallaw.com/6-618-0704)

Standard document, Long term incentive plan (LTIP): Award Certificate: Phantom Shares and Cash-settled Share Appreciation Rights ( www.practicallaw.com/9-618-0887)

Standard document, Long term incentive plan (LTIP): Exercise Notice: Market Value and Nominal Cost Options ( www.practicallaw.com/9-617-8568)

Standard document, Long term incentive plan (LTIP): Exercise Notice: Nil Cost Options ( www.practicallaw.com/8-617-8615)

Standard document, Long term incentive plan (LTIP): Exercise Notice: Phantom Options ( www.practicallaw.com/0-617-8841)

Standard document, Long term incentive plan (LTIP): guide for employees ( www.practicallaw.com/7-615-2705)

Standard document, Long term incentive plan (LTIP): guide for employers ( www.practicallaw.com/4-617-4879)

Standard document, Long term incentive plan (LTIP): Nominee agreement ( www.practicallaw.com/8-621-8249)

Standard document, Long term incentive plan (LTIP): rules ( www.practicallaw.com/7-594-8305)

 

October - December 2015

Practice note, Employee share schemes: when is shareholder approval needed? ( www.practicallaw.com/6-619-2293)

Practice note, HMRC Employee Tax Advantaged Share Schemes User Manual ( www.practicallaw.com/1-619-9206)

Practice note, Third party rights in employee share schemes ( www.practicallaw.com/0-619-0414)

 

July - September 2015

Practice note, Board discretion in share plans: excluding claims for breach of contract ( www.practicallaw.com/8-589-9286)

Practice note, Cashless exercise ( www.practicallaw.com/7-612-0502)

Practice note, Consumer Rights Act 2015: overview of share schemes issues ( www.practicallaw.com/7-617-7862)

Practice note, Institutional investor guidelines on share schemes and incentives ( www.practicallaw.com/9-618-8992)

Practice note, Referring to share plans in settlement agreements ( www.practicallaw.com/8-618-0897)

Practice note, Tax indemnities in share scheme documents ( www.practicallaw.com/5-595-6990)

Practice note, Tax treatment of issuing shares or options to consultants and other service providers as consideration for services ( www.practicallaw.com/0-618-7911)

Practice note, Taxation of employment-related securities: Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) ( www.practicallaw.com/5-570-2347)

Practice note, Valuing employee shares ( www.practicallaw.com/4-605-4565)

Standard document, Employee-ownership trust deed ( www.practicallaw.com/3-598-7426)

Standard clause, Share plans clauses (settlement agreements) ( www.practicallaw.com/3-501-1167)

Flowchart, How to determine if securities or options are employment-related ( www.practicallaw.com/8-616-7103)

 

April - June 2015

Practice note, Employee benefit trusts: corporate transactions ( www.practicallaw.com/0-500-7529)

Practice note, Employment-related securities (ERS) online registration and filing: table of HMRC guidance ( www.practicallaw.com/2-607-1467)

Practice note, Enterprise management incentives (EMI) options compliance: notifications of grant and annual reporting ( www.practicallaw.com/6-604-2425)

Practice note, Leaving shares to employees in a will: disguised remuneration issues ( www.practicallaw.com/7-616-7599)

Practice note, Long term incentive plans (LTIPs) ( www.practicallaw.com/3-604-1205)

Practice note, Non tax-advantaged share schemes compliance: notification and annual reporting ( www.practicallaw.com/7-604-1388)

Practice note, Referring to share plans in employment offers and contracts ( www.practicallaw.com/7-608-1765)

Practice note, SAYE option schemes (sharesave): overview ( www.practicallaw.com/2-616-4169)

Practice note, Stamp duty: employment-related securities and employee share schemes ( www.practicallaw.com/7-610-3545)

Practice note, Tax-advantaged share schemes (CSOP, SIP and SAYE) compliance: notification (self-certification) and annual reporting ( www.practicallaw.com/7-603-1105)

Standard document, Agreement for the surrender of an option ( www.practicallaw.com/1-615-1186)

Standard document, Exercise and performance conditions for share plans ( www.practicallaw.com/9-384-6247)

 

January - March 2015

Checklist, Non tax-advantaged share option plan (time and performance) ( www.practicallaw.com/2-594-1245)

Practice note, Readily convertible assets ( www.practicallaw.com/3-599-7326)

Practice note, AIM companies: share scheme information to be included in offering circular ( www.practicallaw.com/6-593-8806)

Practice note, Internationally mobile employees: UK taxation of share incentives from 6 April 2015 ( www.practicallaw.com/4-592-1005)

Practice note, Part 7A of ITEPA 2003 (disguised remuneration): exclusions ( www.practicallaw.com/6-605-6686)

Practice note, Running an employee benefit trust ( www.practicallaw.com/1-524-5025)

Standard document, EMI options: initial letter to client ( www.practicallaw.com/2-600-3930)

Standard document, EMI options: letter to client requesting instructions ( www.practicallaw.com/9-602-1186)

Standard document, Non tax-advantaged share option plan (time and performance): rules ( www.practicallaw.com/3-593-9685)

Standard document, Non tax-advantaged share option plan (time and performance): option certificate ( www.practicallaw.com/1-594-0086)

Standard document, Non tax-advantaged share option plan (time and performance): guide for employees ( www.practicallaw.com/9-594-0087)

Standard document, Non tax-advantaged share option plan (time and performance): guide for employers ( www.practicallaw.com/7-594-0088)

Standard document, Non tax-advantaged share option plan (time and performance): paragraphs for board minutes for grant of options ( www.practicallaw.com/4-594-1348)

Standard document, Exercise Notice: non tax-advantaged (unapproved) option or CSOP option ( www.practicallaw.com/8-567-6728)

Standard document, Stand-alone non tax-advantaged option agreement (exit only) ( www.practicallaw.com/4-594-2611)

 

October 2014 - December 2014

Checklist, Share incentive plans (SIPs): setting up and launching a plan ( www.practicallaw.com/9-501-3738)

Checklist, Statutory requirements for share incentive plans (SIPs) ( www.practicallaw.com/8-594-0907)

Checklist, Non tax-advantaged share option plan (exit only) ( www.practicallaw.com/7-566-7526)

Practice note, Company share option plans (CSOPs): corporate transactions ( www.practicallaw.com/1-581-3125)

Practice note, Company share option plans (CSOPs): taxation ( www.practicallaw.com/9-581-0585)

Practice note, Company share option plans (CSOPs): statutory requirements for setting up and operating a CSOP ( www.practicallaw.com/8-580-3552)

Practice note, Employment-related securities and options: issues concerning death of employee ( www.practicallaw.com/0-586-0725)

Practice note, Share incentive plans (SIPs): guide to SIP content and resources on Practical Law Share Schemes & Incentives ( www.practicallaw.com/4-594-0985)

Practice note, Share incentive plans (SIPs): guide to statutory provisions ( www.practicallaw.com/1-546-9505)

Practice note, Employee share option settled by individual shareholder ( www.practicallaw.com/4-580-1545)

Practice note, Corporation tax and employee share schemes: deductions under general principles ( www.practicallaw.com/1-582-2846)

Practice note, EMI share option plans: overview ( www.practicallaw.com/7-578-1466)

Practice note, EMI share option plans: statutory requirements ( www.practicallaw.com/9-578-0625)

Practice note, EMI share option plans: taxation ( www.practicallaw.com/0-578-1865)

Practice note, EMI share option plans: share valuation ( www.practicallaw.com/1-582-4925)

Practice note, Guide to drafting non tax-advantaged exit only share option plan ( www.practicallaw.com/9-566-7525)

Standard document, EMI share option plan (AIM): rules ( www.practicallaw.com/9-568-5906)

Standard document, EMI share option plan (AIM): option agreement ( www.practicallaw.com/5-568-5946)

Standard document, EMI share option plan (AIM): non-qualifying option agreement ( www.practicallaw.com/7-573-1985)

Standard document, EMI share option plan (AIM): guide for employees ( www.practicallaw.com/4-574-5026)

Standard document, EMI share option plan (AIM): guide for employers  ( www.practicallaw.com/4-569-4545)

Standard document, EMI share option plan (AIM): paragraphs for board minutes for grant of options ( www.practicallaw.com/4-574-4545)

Standard document, EMI share option plan (AIM): setting up a scheme and the initial grant of an option: checklist ( www.practicallaw.com/8-577-5587)

Standard document, Non tax-advantaged share option plan (exit only): rules ( www.practicallaw.com/5-566-7546)

Standard document, Non tax-advantaged share option plan (exit only): option certificate ( www.practicallaw.com/3-566-7566)

Standard document, Non tax-advantaged share option plan (exit only): guide for employees ( www.practicallaw.com/7-566-7569)

Standard document, Non tax-advantaged share option plan (exit only): guide for employers ( www.practicallaw.com/3-566-7585)

Standard document, Exercise Notice: non tax-advantaged (unapproved) option or CSOP option ( www.practicallaw.com/8-567-6728)

Standard document, Non tax-advantaged share option plan (exit only): board minutes ( www.practicallaw.com/9-566-7587)

Standard document, Share incentive plan (SIP) rules ( www.practicallaw.com/8-540-1526)

Standard document, Share incentive plan (SIP): partnership share agreement (no accumulation period) ( www.practicallaw.com/2-547-8689)

Standard document, Share incentive plan (SIP): board minute paragraphs for adoption of plan and initial issue of invitations ( www.practicallaw.com/6-572-4645)

Standard document, Share incentive plan (SIP) trust deed ( www.practicallaw.com/7-500-6569)

Standard document, Share incentive plan (SIP): free share agreement ( www.practicallaw.com/2-548-1205)

Standard document, Stand-alone EMI option agreement (exit only) ( www.practicallaw.com/1-588-9945)

Standard document, Stand-alone EMI option agreement (time and performance) ( www.practicallaw.com/0-590-4866)

 

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) ( 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, 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 schemes for employees ( 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, 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 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)

 

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 option rollover - practical issues ( www.practicallaw.com/4-379-9776)

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 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, 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, Exercise and performance conditions for share plans ( 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 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, Third party rights exclusion rule for a share incentive plan ( www.practicallaw.com/7-384-3674)

Employee benefit trusts

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)

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

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, 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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