As we approach the end of the tax year, our Operations Team starts to think about the share plan annual returns that we will prepare and submit for our clients. Since April 2014 HMRC has required all reportable share schemes to be registered online under Employment...
The Court of Appeal has recently overturned a decision by the Employment Appeal Tribunal on age discrimination regarding an employee share plan. The new decision highlights that it may be appropriate for employers to discriminate based on age, but only in certain circumstances. Some share...
We recently published an outline checklist for putting in place an employee share plan. Step one on that checklist is producing a blueprint for the design of the employee share plan. This is important not just to get the design of the employee share plan right...
Flexible share plans Many private companies are keen to implement a flexible employee share scheme and will frequently choose a discretionary scheme such as Enterprise Management Incentives (EMI) or Company Share Option Plan (CSOP). These schemes allow the directors to choose the individuals who will benefit under...
