- 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.
- Can EMI options be granted over shares in an EBT?
- Can a company purchase shares that have been forfeited by an employee?
- 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?
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.
- HMRC publishes amendments to ETASSUM
- ICO publishes comments on EU-US data transfers
- Consultation on penalties for enablers and users of defeated tax avoidance arrangements
- ERS online: HMRC employment-related securities bulletin number 23 on late online filing penalties
- Directors' remuneration: revised GC100 and Investor Group directors' remuneration reporting guidance
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