- 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 employees of an LLP be granted EMI options over shares in a member company?
- Do non tax-advantaged option grants to overseas employees need to be reported to HMRC?
- Can a parent company qualify for EMI if it has a permanent establishment in the UK but a subsidiary meets the trading requirement?
- Who has PAYE liability following a transfer of employment?
- Can the perfomance allowances for a SIP start before the SIP is established?
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 30 June 2015
- First-tier Tribunal considers taxation of share options
- Finance Bill 2015 to be published on 15 July 2015
- FCA and PRA announce new rules on remuneration to strengthen alignment of long-term risk and reward in the banking sector
- Weekly news round-up to 23 June 2015
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