- 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.
- Is it possible to merge two SIPs?
- Can EMI options be granted to an employee on a zero hours contract?
- How does the 12 month qualifying period for EOTs work?
- How do the entrepreneurs' relief provisions for EMI shares and shares in a personal company interact?
- Will CGT relief be available for employee shareholder shares if they are sold after the employee leaves?
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.
We will soon be launching the new Practical Law UK, bringing a more streamlined look and feel, an improved search capability and many new features. Stay tuned for more information.