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- Practice notes
- Standard documents and drafting notes
- Current tax year: selected tax, NICs and share schemes data
- Share plan dilution calculator
- External share schemes & incentives resources
- Finance Act 2014 changes to share schemes
- Share schemes & incentives: summary of current and upcoming developments
- Share Schemes & Incentives case tracker
- PLC Magazine
- Corporate Governance and Directors' Duties Multi-jurisdictional Guide
- Employee Share Plans Multi-jurisdictional Guide
- Private Equity Multi-jurisdictional Guide
About this practice area
Major changes are being made to both tax-advantaged and non tax-advantaged share schemes in 2014. For more information, see Practice note, Employee share schemes and Finance Bill 2014: summary of changes.
From 6 April 2014 companies must register and self-certify CSOPs, SIPs and SAYE option schemes.
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.
- EMI options: commencement order made for Finance Act 2014 measures relating to employee-ownership trusts and EMI options
- Corporate governance: revised UK Corporate Governance Code, risk guidance and auditing standards
- Weekly news round-up to 16 September 2014
- FCA webpage on CRD IV EBA guidelines
- European Commission writes to EBA about concerns that CRD IV bankers' bonus requirements are being circumvented
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