- 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
Ask questions, browse answers and share your knowledge. Read our scope and rules.
- Will amendments to the articles of association affect the qualifying status of EMI options?
- Can employees of an LLP be granted EMI options over shares in a member company?
- Do non tax-advantaged option grants to overseas employees need to be reported to HMRC?
- Can a parent company qualify for EMI if it has a permanent establishment in the UK but a subsidiary meets the trading requirement?
- Who has PAYE liability following a transfer of employment?
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.
- New PRA material risk taker exclusion remuneration templates
- ESMA consults on new UCITS V remuneration guidelines and revised AIFMD remuneration guidelines
- Finance (No. 2) Bill 2015: House of Commons programme
- Employee share schemes 2014-15 annual returns: deadline extended to 4 August 2015
- Finance (No. 2) Bill 2015 as published: business tax measures
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