- 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 CGT relief be available for employee shareholder shares if they are sold after the employee leaves?
- Do agency workers count towards the 250 employee limit for EMI purposes?
- What are the implications of converting shares over which EMI options have been granted into shares of a different class?
- What are the consequences of breaking the £3 million limit on EMI options?
- How does Chapter 5B work where there is a transfer of employment during the vesting period?
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.
- EU-US reach political agreement on new data transfer agreement: share schemes aspects
- EU-US reach political agreement on new data transfer agreement
- HMRC spotlight on growth securities ownership plans and similar avoidance arrangements
- Share valuation: HMRC announces closure of PTVC and PAYE healthcheck service
- Weekly news round-up to 2 February 2016
We will soon be launching the new Practical Law UK, bringing a more streamlined look and feel, an improved search capability and many new features. Stay tuned for more information.