- Finance Act 2014 changes to share schemes
- Share schemes & incentives: summary of current and upcoming developments
- Share Schemes & Incentives case tracker
- PLC Magazine
- Corporate Governance and Directors' Duties Multi-jurisdictional Guide
- Employee Share Plans Multi-jurisdictional Guide
- Private Equity Multi-jurisdictional Guide
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- Can an EBT purchase shares during a close period?
- Can employee shareholder shares be forfeitable?
- On what amount is income tax payable if an employee enters into a section 431 election in respect of employee shareholder shares?
- Can EMI options be granted over different classes of shares in the same company?
- Does the Model Code prohibit delivering shares to a PDMR during a close period?
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.
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