- 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.
- Can an EMI option agreement include a clause giving an employer discretion to terminate an option if a confidentiality clause is breached?
- Can an overseas employee be a beneficiary of an EOT?
- Can founder shares be open market shares for a CSOP?
- Can SAYE options be subject to malus and clawback?
- Can EMI options be granted over shares in an EBT?
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.
Visit our Brexit landing page for a collection of content on the legal implications of the UK’s decision to leave the EU.
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.
- Spring 2017 Budget business tax predictions
- Finance Bill 2017 to be published on 20 March 2017
- Corporate governance: FRC announces review of UK Corporate Governance Code
- HMRC issues spotlight 36 on schemes intended to avoid new disguised remuneration loan charge
- Share Schemes & Incentives weekly news round-up to 14 February 2017
Our team of 40 tax and legal experts have worked into the night to analyse the 2016 Autumn Statement and produce an update summarising the key announcements and implications.
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.