Possible changes to Capital Gains Tax (CGT)
The Chancellor announces a review of CGT and its reliefs - what might this mean for share schemes?
What should I be mindful of when granting options?
An update on the taxation of share options with an appeal by HM Revenue & Customs
RM2 are keeping calm and carrying on
It's clear these are unprecedented times - business as usual, but not business as normal
Summary of information concerning COVID-19
Business as usual, much of our work is conducted via phone, email or video call
Have you considered - "What is work for?"
The impact of Automation and AI on the concept of work was discussed at the Robert Oakeshott Lecture
Employee Share Plan Returns - do you need help this year?
Save yourself a headache, we can prepare & file your returns for you.
What has the Governance Code ever done for us?
If you run a private company, or your company isn’t listed on the main market, you are probably…
Employee Share Plans can be exceedingly complex in nature
Have you broken your share scheme? Are you stuck on the nitty gritty?
Happy New Year - our wish list for employee ownership in 2020
Last year we made predictions - this year we have a wish list!
What a year 2019 has been for share schemes and EOT transactions
We take a look at the big and small stories of the year....
Labour’s manifesto – not good news for employee ownership?
Their manifesto has promised the removal of entrepreneurs’ relief
Share Schemes - time to go back to basics
Exploring the fundamental elements in establishing and running an employee share scheme
Options or Shares - which should you choose?
One of the first questions when setting up a share scheme is should I give shares or options.
The Source Conference wasn't your typical law conference
I was inspired to make myself a little bit famous and play with Lego!
Share Plans Assistant - we have a vacancy
We are recruiting! Join our fantastic team at the RM2 Partnership as a Share Plans Assistant
How big should share awards be - what is too large / too small?
We look at common factors affecting how many options to grant
RM2 awarded latest ISO 9001:2015 accreditation
We continue to meet the demanding requirements of this standard
Save our Company Share Option Plan (CSOP)
If you have the choice of an HMRC tax advantaged Company Share Option Plan (CSOP) or an...
Share plan annual returns deadline - 6th July
Have you done yours, & what will HM Revenue & Customs accept as a reasonable excuse?
Entrepreneurs' Relief and preference shares
HMRC loses their appeal at the First Tier Tribunal in the case Warshaw v HMRC
First Tier Tribunal - taxation of share options
Vermilion Holdings Ltd vs HM Revenue & Customs - will HMRC appeal the judgement?
Employee Share Schemes - acquiring shares after exercise
Dealing with bad leavers without attracting judicial disdain
RM2 becomes fully employee owned
Market leading share scheme and EOT consulting business converts to full employee ownership
Share plan annual returns are approaching
Do you have a last minute rush and panic, or do you plan ahead and have everything wrapped up?
Discretion and employee share schemes
Does the board have a totally free hand in saying who gets what and how they get it?
Costly mistakes - errors on share plan returns
Don't slip up with your plan administration, it's not worth the fines issued by HMRC
Investment Association's principles of remuneration
The IA published a revised version in November, what changed?
Our predictions for employee ownership in 2019
We make five bold predictions for what might happen in employee ownership
What a year 2018 has been for share schemes and EOT transactions
We take a look at the big and small stories of the year...….
Promised you a Miracle - recent case on ER
We translate the tedious legal jargon for you in a case about entrepreneurs relief
When ordinary shares are not ordinary
We published a blog on a couple who were able to benefit from entrepreneurs’ relief because
McDonnell, May and Employee Ownership
What does the Labour Party’s announcement mean for employee ownership?
Getting your share plan right. Step 3. Valuation
It's important that you have a clear idea of what your shares are worth at the outset.
Is the law an ass with employee share plans?
There are certain legal requirements that company directors, in particular, need to know
Tribunal ruling on director loan accounts
The First Tier Tribunal has ruled director loan accounts written off were taxable as ….
Reports show EMI options hit record high
Employee ownership, and in particular EMI schemes are at their most popular level ever.
HMRC's crucial step into the future for EMI schemes
Today we received an email from HMRC agreeing a valuation for an EMI share scheme...
What IS an employee (this is not a silly question!)
If you’re running an employee share scheme is it always obvious who your employees are?
The dog ate my share plan return and other excuses
HMRC are not known for accepting excuses for late filing of your share scheme annual returns
When an EMI scheme won't work - the alternative
EMI is a great employee share scheme, but don't forget the tax advantaged CSOP
Getting your share plan right - how much is too much?
How do you work out how much to give away under your share plan or option scheme....
Performance Targets - be careful what you wish for
Performance targets are a common feature in share plans, but are they really necessary?
Share plan return time is rapidly approaching
As we approach the end of the tax year our Operations Team start to think about share plan returns
Age discrimination and employee share plans
It may be appropriate for employers to discriminate based on age, but only in certain circumstances
Your share plan – get the first step right
We recently published an outline checklist for putting in place a share plan. Step one on that…
Directors' discretion - be sure to handle with care
Many private companies are keen to implement a flexible share scheme and will frequently choose a…
New SAYE & SIP limits – impact on CSOP
One of the more welcome announcements from HMRC recently was the increase in limits for...