- Practice notes
- Standard documents and drafting notes
- Current tax year: selected tax, NICs and share schemes data
- Useful websites
- PLC Magazine
- Corporate Governance and Directors' Duties Global Guide
- Employee Share Plans Global Guide
- Private Equity Global Guide
About this practice area
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- Is it possible to roll EMI options into options over shares of an acquiring subsidiary?
- How can a company recover surplus shares from an EBT?
- Can growth shares in an unlisted company be used in a share incentive plan?
- Is there rollover relief on the exchange of RSUs over a company for RSUs in a Delaware limited partnership?
- Restricted shares and section 431 elections: what happens if HMRC later disputes the company's valuation?
A summary of the key current and upcoming share schemes developments, with links to more detailed information about each topic.
A guide to Practical Law's content on EMI options.
From tax year 2014-15, online filing is compulsory for all share schemes annual returns. This article summarises the registration process, the information required to register an arrangement, some of the problems that companies may face and the reporting they need to make going forward.
Access your favourite English law, Scots law and tax titles from publisher Bloomsbury Professional.
- EU-US data protection safe harbour ruled invalid by ECJ: share schemes aspects
- Salary sacrificed for dividends taxed as employment income (PA Holdings applied) (Upper Tribunal)
- ECJ rules that the EU-US Safe Harbor arrangement is invalid
- HMRC publishes 2013-2014 share schemes statistics and commentary
- Weekly news round-up to 29 September 2015
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