| 1 | Age discrimination and employee share schemes: a quick ... A quick guide to the law on age discrimination and its relevance for employee share schemes.This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 2 | Dealing with share options and other share plan awards held ... A practice note giving an overview of issues to consider in relation to the termination of the employment of a share plan participant. | Practice note: overview | Maintained |
| 3 | Employee share schemes: a quick guide Do you know your CSOPs from your LTIPs? This quick guide summarises the various employee share incentive schemes available to UK companies and highlights some of the regulatory and other issues which can cause difficulties for share plans. This is one of a series of quick guides (see Quick guides). | Practice note: overview | Maintained |
| 4 | Restricted securities: a quick guide A quick guide to the key features of the restricted securities taxation regime. | Practice note: overview | Maintained |
| 5 | Share scheme issues for listed companies: a quick guide This is a quick guide to the main share scheme issues for companies listed on the main market of the London Stock Exchange. It is part of a series of quick guides to share schemes and is also one of a series of quick guides on many other subjects, see Quick guides. | Practice note: overview | Maintained |
| 6 | Share scheme issues for private companies: a quick guide A quick guide to the key issues for private companies when offering share incentives to employees.This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 7 | ABI and NAPF joint statement on executive contracts and ... This practice note explains the ABI and NAPF joint statement on executive contracts and severance (February 2008). | Practice notes | Maintained |
| 8 | Age discrimination and employee share schemes This practice note examines the impact of the statutory rules against age discrimination on employee share schemes. For a checklist based on this note, see Checklist, Age discrimination and employee share schemes. | Practice notes | Maintained |
| 9 | Business interruption: pandemics and other civil emergencies A practice note giving organisations an overview of some of the legal and practical issues arising from the threat of disruption by pandemic influenza and other civil emergencies. Practical Law is grateful to Alexis Roberts, a partner in the Insurance & Reinsurance Group of Pinsent Masons LLP, for his assistance with aspects of this note. | Practice notes | Maintained |
| 10 | Company share option plans (CSOPs): the retirement age ... There are a number of potential age discrimination issues for share schemes. This note concentrates on potential age discrimination caused by specifying a retirement age in the rules of an HMRC-approved company share option plan. | Practice notes | Maintained |
| 11 | Default retirement age: implications of its abolition This note considers the implications of the abolition of the default retirement age (DRA) which took place in April 2011 and what employers need to do to in light of this change. | Practice notes | Maintained |
| 12 | Directors' service agreements and regulatory issues This note considers the issues involved in negotiating and drafting directors' service agreements, including pay and benefit provisions and how to protect the company on termination of employment. The note also deals with the regulatory framework affecting the employment terms of listed company directors. | Practice notes | Maintained |
| 13 | Employee share schemes: dealing with leavers This note outlines the issues to consider when an employee holding share options or other share awards leaves the company for any reason or dies. The issues considered include: Determining whether the employee is actually treated as leaving under the rules of the relevant share plan. Determining the reason for leaving (for example, injury, ill-health, disability, redundancy, retirement, dismissal by the company or voluntary resignation). The effect of different leaver provisions in share plan rules, and the statutory leaver requirements for HMRC-approved share plans. Interaction with employment law and HR processes, such as drafting a compromise agreement, and considering whether the leaver may claim compensation for loss of rights under a share scheme. The tax and national insurance contributions ("NICs") implications of a share plan participant leaving the company or dying in service are dealt with in a separate note (see Practice note, Employee share schemes: tax and NICs issues for leavers). | Practice notes | Maintained |
| 14 | Equality Act 2010: employment implications This note provides background to the Equality Act 2010 and brief analysis of the Act's key employment-related provisions. It is no longer maintained. PLC Employment has now published a suite of more detailed, maintained practice notes on the Act, which can be accessed via A toolkit: discrimination under the Equality Act 2010. | Practice notes | 30-Sep-2010 |
| 15 | Implied terms in employment contracts This note examines the ways in which rights and obligations which are not the subject of an express contractual term may be implied into an employment contract. The note also considers the key terms that are usually implied into employment contracts and their practical effects on the employment relationship. It makes suggestions on how they can be dealt with pro-actively by express agreement. | Practice notes | Maintained |
| 16 | Important share schemes and incentives cases before ... This is a summary of some major cases relevant to share schemes in which the decision was published before February 2007 (roughly when PLC Share Schemes & Incentives began producing its own legal updates about cases). Cases published from February 2007 are covered in separate legal updates which can be accessed from each share schemes topic page by clicking on the "Legal updates" tab. | Practice notes | Maintained |
| 17 | Part-time employees and share plans Part-time employees should generally be able to participate in share plans on the same basis as their full-time colleagues. | Practice notes | Maintained |
| 18 | Restrictive covenants governed by a chosen foreign law ... This note examines the possibility that restrictive covenants in a share incentive or cash bonus award made under a choice of foreign law may not be enforceable against an employee who works in England and Wales (or in another EU member state). | Practice notes | Maintained |
| 19 | Salary sacrifice arrangements This practice note is a guide to the use of salary and bonus sacrifice arrangements. | Practice notes | Maintained |
| 20 | Taxation of termination payments An overview of the way in which payments made to employees on termination of their employment are taxed. | Practice notes | Maintained |
| 21 | The ABI approach to leaver provisions This note considers the ABI's approach to leaver provisions in share scheme rules. | Practice notes | Maintained |