- 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.
- Must independent advice on employee shareholder status include tax advice?
- Can you vary the rights attaching to EMI option shares and what are the consequences?
- Can employer NICs be recovered from the employee without a specific agreement?
- Is a contribution to an employee-ownership trust a distribution?
- Can tax advice on employee shareholder status be provided separately from employment law advice?
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.
- Weekly news round-up to 19 May 2015
- July 2015 Budget date announced
- Exchange of letters between EBA and European Commission on interpretation of proportionality principle under Article 92(2) of CRD IV Directive in relation to remuneration policies
- General election 2015 results: what will happen next for business tax?
- Weekly news round-up to 12 May 2015
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