- 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 Multi-jurisdictional Guide
- Employee Share Plans Multi-jurisdictional Guide
- Private Equity Multi-jurisdictional Guide
About this practice area
Ask questions, browse answers and share your knowledge. Read our scope and rules.
- 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?
- Can a company require advance payment of the exercise price of a CSOP option?
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.
- Official interest rate on beneficial loans: 3% from 6 April 2015
- Updated share schemes annual return templates and guidance republished
- Weekly news round-up to 3 March 2015
- Amendment to prevent deemed section 431 election by non-residents
- Upper Tribunal interprets Ramsay and rules that bonus scheme involving SPV succeeds
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