- 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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- Can employee shareholder shares be held by a nominee?
- Is there corporation tax relief for a purchase of shares by a SIP from a corporate trustee?
- What happens if a company operates a SIP with different matching share ratios for different groups?
- Can a company operate CSOP and EMI plans at the same time?
- Can an employee on sabbatical receive an EMI option?
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 FCA Handbook and PRA Rulebook websites launched
- Interpretations Committee of IASB considers proposed amendments to IFRS 2
- New FCA Handbook and PRA Rulebook websites to launch on 29 August 2015
- Sale restrictions should be taken into account in valuing restricted shares (First-tier Tribunal)
- Massachusetts exclusive jurisdiction clause in RSU contract not enforceable in England (Court of Appeal)
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