AIM companies: share schemes issues

Resource type: Practice note

Status: Maintained

Jurisdictions: England, Wales

This note sets out the legal, corporate governance and tax issues that arise for a company quoted on AIM operating share schemes for its employees.

Michael Carter and Nichola Griffin, Addleshaw Goddard LLP

Register for free access

To access this resource and thousands more, register for a free, no-obligation trial of Practical Law. Register using the button below, telephone +44 (0)20 7202 1220 or e-mail info@practicallaw.com.

A free trial will give you:

✔	Unlimited access to Practical Law online know-how
✔	Thousands of market standard documents and clauses
✔	Daily alerts and weekly update e-mails on key legal developments in your practice area
	Register

Log in

To access this resource, log in below or register for free access.

Contact us

Our customer services team are available every working day 8.30am to 7pm (GMT).

Actions

Resource information

Show resource details Hide resource details

Resource ID: 8-222-6017
Products: PLC UK Share Schemes & Incentives, PLC US Corporate & Securities, PLC US Law Department
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

Ask a question

Related content

Topics

CSOP/SAYE/SIPsCSOP/SAYE/SIPs (http://incentives.practicallaw.com/6-319-0952)
Company Law, Governance and Regulatory Matters: IncentivesCompany Law, Governance and Regulatory Matters: Incentives (http://incentives.practicallaw.com/3-205-7168)
EMI OptionsEMI Options (http://incentives.practicallaw.com/9-318-9952)
Fully Taxable Share Schemes and AgreementsFully Taxable Share Schemes and Agreements (http://incentives.practicallaw.com/4-319-0953)
Scheme Design and Financial ConsiderationsScheme Design and Financial Considerations (http://incentives.practicallaw.com/8-205-7175)

Practice note: overview

Class 1 National Insurance Contributions (NICs) liabilities and share incentives: an overview Class 1 National Insurance Contributions (NICs) liabilities and share incentives: an overview (http://uk.practicallaw.com/topic9-204-9057)
Employee share schemes: an introduction Employee share schemes: an introduction (http://uk.practicallaw.com/topic9-107-4444)

Practice notes

AIM: admission requirements AIM: admission requirements (http://uk.practicallaw.com/topic3-107-3999)
Corporate governance and AIM companies Corporate governance and AIM companies (http://uk.practicallaw.com/topic6-202-2295)
Form 42: annual reporting obligations for employee securities (except tax-favoured arrangements) Form 42: annual reporting obligations for employee securities (except tax-favoured arrangements) (http://uk.practicallaw.com/topic4-356-4990)
When is a prospectus needed for an offer to employees? When is a prospectus needed for an offer to employees? (http://uk.practicallaw.com/topic4-212-0956)

Checklists

AIM companies' corporate governance obligations: flowchart AIM companies' corporate governance obligations: flowchart (http://uk.practicallaw.com/topic9-234-3983)
AIM companies: share schemes issues: checklist AIM companies: share schemes issues: checklist (http://uk.practicallaw.com/topic4-234-4975)

Legal update: archive

"Ask the Team": what information should be included in an AIM offering circular to cover share option matters? "Ask the Team": what information should be included in an AIM offering circular to cover share option matters? (http://uk.practicallaw.com/topic2-379-1427)
'Ask the Team': Do I really need to report employees' independent share purchases on form 42? 'Ask the Team': Do I really need to report employees' independent share purchases on form 42? (http://uk.practicallaw.com/topic1-368-0972)
Ask the team: employees' indemnities for PAYE arising on share incentives Ask the team: employees' indemnities for PAYE arising on share incentives (http://uk.practicallaw.com/topic7-385-0297)
Prospectus Directive exemption for share schemes extended to all European companies and to non-European companies on equivalent markets Prospectus Directive exemption for share schemes extended to all European companies and to non-European companies on equivalent markets (http://uk.practicallaw.com/topic4-504-2291)

AIM companies: share schemes issues

Register for free access

Log in

Contact us

Cookie Policy