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  2015. 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.

Practical Law Share Schemes & Incentives

Standard documents

  • Revised Company Share Option Plan (CSOP) rules.

  • Employee guide to CSOP options.

  • Stand-alone non tax-advantaged option agreement.

  • Non tax-advantaged option plan rules (time and performance).

  • Long-term incentive plan (with ancillary documents).

  • Employee-ownership trust trust deed.

  • Revised SAYE option plan rules.


Practice notes

  • Taxation of share awards and options for internationally mobile employees.

  • When is shareholder approval needed for employee share schemes?

  • Cashless exercise of employee share options.

  • SAYE option schemes: overview.

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