- 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 further employee shareholder shares be issued to existing employee shareholders without a new agreement?
- Can a share schemes return be approved by someone other than a company secretary and what are the penalties for a late return?
- If an employee receives both cash and shares following a takeover in relation to SIP shares, will income tax relief be available for the cash?
- What does "equivalent" mean in the rollover provisions in the EMI legislation?
- Can a section 431 election be included in an agreement for the grant of an award?
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 new section of NI manual for internationally mobile employees rules in force from 6 April 2015
- Weekly news round-up to 14 April 2015
- Online filing for employment-related securities goes live
- HMRC updates employment-related securities manual
- Corporate governance: PIRC shareholder voting guidelines 2015
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