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UK Reporting for Share Plans With UK Participants Due 6 July, Change of EMI Option Notification Deadline as of 6 April

The deadline is approaching for the HM Revenue & Customs (HMRC) year-end reporting requirements for companies in the UK, US and elsewhere with share options and other share awards granted to – and share acquisitions by – UK...more

April 2023 Brings Enterprise Management Incentive and Company Share Option Plan Changes

From 6 April 2023, a couple of changes to the UK Enterprise Management Incentive (EMI) scheme and the Company Share Option Plan (CSOP) will take effect automatically. We’ve summarised and provided FAQs for these changes...more

UK Reporting for Share Plans With UK Participants Due July 6

The deadline is approaching for the HM Revenue & Customs (HMRC) year-end reporting requirements for companies in the UK, US and elsewhere with share options and other share awards granted to, and share acquisitions by, UK...more

Alert: UK Reporting for Share Plans with UK Participants Due July 6

The deadline is approaching for the HM Revenue and Customs (HMRC) year-end reporting requirements for companies in the UK, US and elsewhere with share options and other share awards granted to, and share acquisitions by, UK...more

Alert: Year-End Reporting for Equity Incentive Plans With UK Participants Due July 6

The deadline is approaching for the HM Revenue and Customs (HMRC) year-end reporting requirement for UK, US and other companies with respect to options and other equity incentive awards granted to, and share acquisitions by,...more

Alert: Section 83(b) Election Deadline Extended to July 15, 2020

In response to the COVID-19 pandemic, the IRS recently issued Notice 2020-23 to extend the deadline to July 15, 2020, for any Internal Revenue Code Section 83(b) election that would otherwise have been due on or after April...more

4/29/2020  /  Income Taxes , IRC Section 83(b) , IRS

Alert: Considerations for UK Companies to Take with Share Options and Other Compensation Arrangements in Light of the Coronavirus...

As COVID-19 spreads throughout the United Kingdom and around the globe, companies are wondering what they can or should be doing to ensure the on-going effectiveness of their share-based compensation and other incentive...more

Alert: Considerations for Private Companies in Connection With Implementing Salary Reductions

As COVID-19 and its economic impact spread throughout the United States and around the world, and volatility continues in the financial markets, many organizations are considering measures such as salary reductions in an...more

Alert: Compensation Arrangements in Light of the COVID-19 Pandemic

As COVID-19 spreads throughout the United States and around the globe, companies are wondering what they can or should be doing to ensure the on-going effectiveness of their equity incentive and other compensation...more

Alert: UK Companies: Guide to Granting Share Options in the US

This alert serves as a guide for UK and non-US clients wishing to grant options to employees and other service providers in the US. There are 5 key steps in the process (each discussed below): Board approval...more

Alert: Year-End Reporting for Equity Incentive Plans With UK Participants Due July 6

This alert serves as a reminder of the need for year-end reporting to the UK tax authorities (HMRC) with respect to options and other equity incentive awards granted to, and share acquisitions by, UK employees which occurred...more

5/31/2019  /  HMRC , Reporting Requirements , Tax Returns , UK

Alert: Year-End Reporting for Equity Incentive Plans With UK Participants Due July 6

This alert serves as a reminder of the need for year-end reporting to the UK tax authorities (HMRC) with respect to options and other equity incentive awards granted to, and share acquisitions by, UK employees which occurred...more

6/8/2018  /  HMRC , Income Taxes , UK

Alert: EMI Update: EU State Aid Renewed on 15 May 2018

Following the expiration of the European Commission (the Commission) state aid approval for the UK's Enterprise Management Initiative (EMI) scheme on 6 April 2018, we are pleased to report that the period of uncertainty is...more

Alert: Temporary Halt on Grant of EMI Options to UK Employees

With a generous individual limit of £250,000, companies with a UK presence, group gross assets below £30m (balance sheet test) and fewer than 250 employees often grant potentially tax advantageous Enterprise Management...more

4/5/2018  /  Capital Gains , HMRC , Income Taxes , UK

Blog: Share Incentives for Employees of Private UK Companies

Companies generally consider it a good idea for employees to be stakeholders in the business in which they work and believe share-based incentives offer the ability to reward, motivate and retain key staff. There are...more

8/4/2016  /  Acquisitions , Employees , HMRC , Income Taxes , UK
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