- 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.
- Does Ch3D apply when the price for a departing director shareholder is fixed by the articles of association and does not include a minority discount?
- How can a company protect itself if it failed to keep screenshots of EMI filings?
- Is it possible to merge two SIPs?
- Can EMI options be granted to an employee on a zero hours contract?
- How does the 12 month qualifying period for EOTs work?
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.
- Provision of employment income in form of forfeitable loan note ineffective to avoid tax (First-tier Tribunal)
- Government confirms to High Court that Article 50 unlikely to be triggered before end of year
- Finance Bill 2016: amendment to EBT settlement relief
- Finance Bill 2016: Report Stage date announced as 5 September
- Corporate governance: QCA remuneration committee guide for small and mid-size quoted companies
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