Employee Incentive Schemes

Growth Shares and JSOP Interests - Hannah Tipper, Deloitte LLP (Share Plans and Employee Incentives, London, 09.05.17) How is HMRC approaching the valuation of growth shares and JSOP interests following the withdrawal of the post transaction valuation checks service?

• Date Uploaded: 9 May 2017
• Format: PDF
• Size: 274.468 KB

Market Abuse - Jonathan Fenn, Slaughter and May (Share Plans and Employee Incentives, London, 09.05.17) Without official guidance, how do you grapple with the impact of the Market Abuse Regime on share plans and executive pay and the inevitable divergence in market practice?

• Date Uploaded: 9 May 2017
• Format: PDF
• Size: 279.314 KB

Transactions and Equity Incentives - Mark Ife, Herbert Smith Freehills (Employee Incentives and Share Plans, London, 24.02.16) What are the tricky and practical tax issues arising in respect of share awards in M&A, flotations and sales of subsidiaries and businesses?

• Date Uploaded: 23 Aug 2016
• Format: PDF
• Size: 610.282 KB

Shares for Rights - Jenny Wheater, Duane Morris (Employee Incentives and Share Plans, London, 24.02.16) How are the tax reliefs operating in respect of the shares for employment rights scheme? How do the NIC arrangements differ? Now that private equity funds are using the scheme does it continue to serve the Government's original purpose?

• Date Uploaded: 23 Aug 2016
• Format: PDF
• Size: 295.503 KB

Share Valuation - Hannah Tipper, Deloitte LLP (Employee Incentives and Share Plans, London, 24.02.16) How is HMRC approaching share valuations for tax purposes? What are the factors driving value? What are the key areas of concern when agreeing values?

• Date Uploaded: 23 Aug 2016
• Format: PDF
• Size: 296.205 KB

Self-certification and Reporting - Jon Clarke, HMRC (Employee Incentives and Share Plans, London, 24.02.16) How is the new self-certification and year-end tax reporting to HMRC of employee share awards bedding down? What is HMRC's approach to enforcement of the penalty regime?

• Date Uploaded: 23 Aug 2016
• Format: PDF
• Size: 462.48 KB

Growth Shares - David Pett, Pett Franklin (Employee Incentives and Share Plans, London, 24.02.16) What is the attitude of HMRC to the tax treatment of growth shares, with reference to its' recent report on the use of growth shares? How do JSOPs and EMI schemes compare as an alternative? How does the concept of growth interlink with other tax reliefs?

• Date Uploaded: 23 Aug 2016
• Format: PDF
• Size: 626.226 KB

All Employee Share Plans - Matthew Findley, Norton Rose Fulbright (Employee Incentives and Share Plans, London, 24.02.16) To what extent are sharesave and SIPs more flexible and therefore more attractive for client companies, in light of recent changes?

• Date Uploaded: 23 Aug 2016
• Format: PDF
• Size: 421.249 KB