Practical Law Share Schemes & Incentives provisional publishing schedule

The following is a provisional publishing schedule for new standard documents, practice notes and checklists that we intend to publish by the end of  2014. The documents are listed by broad heading type rather than being in any intended order for publication.

Please note that the schedule will be revised periodically (revisions may take the form of additions or amendments to, or deletions from, the schedule). In particular, the documents and the timings are subject to amendment to reflect any alterations in priority that Practical Law Share Schemes & Incentives may need to give to documents either to take account of changes in law and practice or to accommodate specific projects.

This schedule is for information purposes only and does not have contractual or other legal effect.

PLC Share Schemes & Incentives

Standard documents

  • Exit-only EMI share option plan rules.

  • Exit-only EMI share option agreement.

  • Exit-only EMI share option employee guide.

  • Exit-only EMI share option employer guide.

  • SIP trust deed and rules.

  • SIP partnership agreement.

  • SIP free share agreement.


Practice notes

  • CSOP options.

  • Employee shareholder status: tax implications.

  • Inadvertent earmarking under Part 7A of ITEPA 2003.

  • Self-certification and registration of share schemes.

  • Taxation of share awards for internationally mobile employees.

  • Taxation of employee benefit trusts.

  • Growth share plans.

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