Tax: Employee share plans
For both listed and unlisted companies, employee share plans can play a crucial role in the recruitment and retention of employees at all levels within their business, especially since some forms of employee share plan attract tax favourable treatment in the UK.
The most commonly adopted employee share plans in the UK fall broadly into three categories – discretionary share option plans, long-term incentive plans and all-employee share plans. Participation in these employee share plans is not limited to UK employees, and multi-national companies may extend participation in these plans to employees resident in jurisdictions outside the UK (subject to compliance with regulatory and securities laws in those jurisdictions). Maximum flexibility can be provided through the adoption of non-HM Revenue and Customs (HMRC) approved share plans and/or the design of bespoke arrangements…
If you are registered and logged in to the site, click on the link below to read the rest of the Nabarro briefing. If not, please register or sign in with your details below.
Click on the link above to download briefing.
News from Nabarro
News from The Lawyer
Briefings from Nabarro
How might future UK infrastructure investment decisions be influenced by Crossrail?
At 08:45 on 24 July, after eight years of planning, sports at the Glasgow 2014 Commonwealth Games kicked off with lawn bowls.
Analysis from The Lawyer
Nabarro senior partner and self-confessed “IT geek” Graham Stedman is heralding a major set of investments in technology ahead of the firm’s move to 125 London Wall this year.
Clients are more willing to bring claims against professional service providers but the risk to defendants is not as dramatic as it might seem