| 1 | Working for more than one employer: how the tax-favoured ... A table summarising how the various limits for the tax-favoured share schemes apply to employees who are employed by more than one company at the same time. | Practice notes | Maintained |
| 2 | Who can join a share scheme? Companies need to know which employees must and may be permitted to participate in share schemes. Who can participate in a share scheme depends on the type of scheme in question. This practice note outlines the eligibility requirements for certain common types of share schemes. | Practice notes | Maintained |
| 3 | The effect of a private company sale on existing employee ... This note explains how employees holding shares, interests in shares, share options and share awards are dealt with when the shares of a private company are sold under a sale and purchase agreement. It also considers the practical issues companies may need to address in relation to employee share options and awards on a share sale. | Practice notes | Maintained |
| 4 | Tax-advantaged share schemes and unapproved options ... This practice note is a consideration of the significance of the capital gains tax changes announced in the 2007 Pre-Budget Report for CSOP options, EMI options, SAYE options and share incentive plans, which took effect on 6 April 2008. As various different scenarios need to be considered, the note is, of necessity, reasonably detailed. The note considers the tax position up to 5 April 2010, when a new additional rate (50%) of income tax was introduced. | Practice notes | 04-Apr-2010 |
| 5 | 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 |
| 6 | 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 |
| 7 | Private companies and share plans Fewer private than listed companies offer share incentives even though share plans can provide advantages for private companies. This note explains the share scheme issues specific to private companies and how they might be resolved. | Practice notes | Maintained |
| 8 | PLC Share Schemes & Incentives jargon buster: types of ... | Practice notes | Maintained |
| 9 | PLC Share Schemes & Incentives jargon buster: general ... Lots of jargon and acronyms are used in share schemes and incentives practice, many of which are very similar. These unfamiliar terms can make it difficult for newcomers to quickly pick up on the basics of share schemes law and practice. This jargon buster is intended to help those new to share schemes to navigate their way around the jargon and acronyms used by share schemes practitioners. | Practice notes | Maintained |
| 10 | Material interest rules for tax-favoured share incentives This practice note considers the requirement that participating employees and/or their associates must not have a material interest in the company whose shares are used for tax-advantaged share incentives. It includes the special rules relating to employee benefit trusts and other discretionary trusts. | Practice notes | Maintained |
| 11 | Loss of taper relief on a rollover of EMI option shares into loan ... Taper relief was abolished on 6 April 2008. This note explains how, before this date, EMI taper relief would be lost if shares acquired on exercise of an EMI option were rolled over into purchaser loan notes. It also considers alternative approaches that could be taken to preserve the EMI taper relief treatment in these circumstances. | Practice notes | 05-Apr-2008 |
| 12 | Interaction of CGT and income tax for unapproved options and ... This practice note looks at the tax treatment of UK tax advantaged share schemes compared with unapproved share options, with a particular focus on: The interaction of income tax and capital gains tax (CGT); and The impact of the CGT changes announced in the June 2010 Budget (which took effect on 23 June 2010), for CSOP options, EMI options, SAYE options and share incentive plans. | Practice notes | Maintained |
| 13 | 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 |
| 14 | HMRC forms for share incentives HMRC issues various forms for use in connection with employee share schemes, some for particular tax years. To suggest further forms which you would like to access from this page, please e-mail the PLC Share Schemes & Incentives professional support team at incentivesfeedback@practicallaw.com. | Practice notes | Maintained |
| 15 | FAQ: How do share options work? A selection of common questions asked about share options. | Practice notes | Maintained |
| 16 | EMI options: trading activities EMI options can only be granted over shares in companies that satisfy a statutory trading activities test. | Practice notes | Maintained |
| 17 | EMI options: gross assets test EMI options were specifically introduced to provide tax incentives to encourage small entrepreneurial companies. For this reason, EMI options can only be granted over shares of companies which meet the "gross assets test". | Practice notes | Maintained |
| 18 | EMI options: common misunderstandings and mistakes This brief note outlines the main pitfalls to avoid when giving advice on EMI options. | Practice notes | Maintained |
| 19 | EMI options and joint venture companies It may not be possible to have an EMI option plan in a company which holds shares in a joint venture company. It can also be difficult for EMI options to be granted over shares in joint venture company. | Practice notes | Maintained |
| 20 | EMI option schemes: key features A summary of the key features of EMI option schemes. | Practice notes | Maintained |
| 21 | EMI option rollover: practical issues This note explains the practical issues involved in implementing an EMI option rollover. | Practice notes | Maintained |
| 22 | EMI option individual limit: not what it seems EMI options may be granted to one employee over shares worth more than the EMI individual limit over a three year period in certain circumstances. | Practice notes | Maintained |
| 23 | EMI (enterprise management incentives) options This note sets gives an overview of the legislation governing tax-favoured enterprise management incentives (EMI) share options and describes the tax treatment for the company and the employee. | Practice note: overview | Maintained |
| 24 | EMI (Enterprise Management Incentive) share options: guide ... A guide to information and resources on enterprise management incentives (EMI) options on PLC Share Schemes & Incentives. | Practice note: overview | Maintained |
| 25 | CSOPs, SIPS, SAYE and EMI options: a comparison A brief summary of the relative merits of the tax-favoured share schemes available in the UK. | Practice notes | Maintained |
| 26 | Changes to tax-advantaged share schemes in 2013: key ... This note summarises, in tabular form, the main issues affecting share schemes arising from the Finance Bill 2013. It also considers whether plan rules require amendment to reflect the changes. | Practice note: overview | Maintained |
| 27 | Annual reporting obligations for tax-favoured share plans ... Companies have a legal obligation to provide information to HM Revenue & Customs (HMRC) regarding The operation of tax-favoured share incentive arrangements. "Reportable events" in relation to non-tax favoured "employment-related securities" and "employment-related securities options. These are reported on form 42 (for more details, see Practice note, Form 42: annual reporting obligations for employee securities (except tax-favoured arrangements). This practice note focuses on the return forms companies must use to report events in relation to tax -favoured share plans: Form 34 for SAYE option schemes. Form 35 for CSOPs. Form 39 for SIPs. Form 40 for EMIs. | Practice notes | Maintained |
| 28 | AIM companies: share schemes issues This note sets out the legal, corporate governance and tax issues that arise for a company quoted on AIM operating share schemes for its employees. | Practice notes | Maintained |
| 29 | 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 |