- Practice notes
- Standard documents and drafting notes
- Current tax year: selected tax, NICs and share schemes data
- Share plan dilution calculator
- External share schemes & incentives resources
- 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
About this practice area
Ask questions, browse answers and share your knowledge. Read our scope and rules.
- Can agreeing to fund a staff party be a Part 7A chargeable event?
- Employee shareholders: do shares have to be subscribed at market value or nominal value?
- Can an EMI option be exercised on a cashless basis?
- Can an EMI option be conditional on entering into a shareholders' agreement?
- Can a husband gift shares to his wife so that she can benefit from entrepreneurs' relief?
Major changes are being made to both tax-advantaged and non tax-advantaged share schemes in 2014. For more information, see Practice note, Employee share schemes and Finance Bill 2014: summary of changes.
From 6 April 2014 companies must register and self-certify CSOPs, SIPs and SAYE option schemes.
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.
- HMRC's home page migrated to GOV.UK on 16 December 2014
- 2014 Autumn Statement and draft Finance Bill 2015: tax practitioners tell us what they think
- Draft Finance Bill 2015 legislation: share schemes and incentives implications
- SAYE five year bonus rate reduced to nil from 27 December 2014
- Corporate governance: NAPF corporate governance policy and voting guidelines 2014/15