- 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.
- How does Chapter 5B work where there is a transfer of employment during the vesting period?
- Is it possible to roll EMI options into options over shares of an acquiring subsidiary?
- How can a company recover surplus shares from an EBT?
- Can growth shares in an unlisted company be used in a share incentive plan?
- Is there rollover relief on the exchange of RSUs over a company for RSUs in a Delaware limited partnership?
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.
- 2015 Autumn Statement and Spending Review: key share schemes and incentives announcements
- Age discrimination in share schemes: EAT remits LTIP retirement discrimination decision to Employment Tribunal
- Weekly news round-up to 24 November 2015
- New article on UK implementation of Solvency II remuneration requirements
- ISS Proxy Voting Guideline Updates: share schemes aspects
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