- 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.
- 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?
- Can an EMI option be amended to extend the period for exercise after a disqualifying event to 90 days?
- What happens to shareholder granted EMI options when the shareholder wants to sell his shareholding?
- Are the TCGA 1992 and the Employment Rights Act 1996 inconsistent in their definition of employee shareholder shares?
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.
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