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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.
- Clawback of bonus was negative taxable earnings entitling taxpayer to relief (Upper Tribunal)
- Key dates for corporate tax practitioners: October 2014
- New article on ECJ hearing of UK government's legal challenge of CRD IV bonus cap provisions
- Weekly news round-up to 23 September 2014
- PRA and FCA consult on data collection on remuneration practices under CRD IV
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