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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
- Part 7A ITEPA 2003 tracker
- Share schemes & incentives: summary of current and upcoming developments
- Prospectus Directive amendment 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.
For information about tax-favoured EMI options, see Practice note, EMI (enterprise management incentives) options.
A review of key share schemes and incentives developments in 2013 and a look ahead to what we expect in 2014.
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