- Practice notes
- Standard documents and drafting notes
- Current tax year: selected tax, NICs and share schemes data
- Useful websites
- PLC Magazine
- Corporate Governance and Directors' Duties Global Guide
- Employee Share Plans Global Guide
- Private Equity Global Guide
About this practice area
Ask questions, browse answers and share your knowledge. Read our scope and rules.
- Is there market value substitution on a compulsory sale by a bad leaver?
- Can shares held by a nominee qualify for entrepreneurs' relief?
- Why does your SIP trust deed allow unallocated assets to cease to be part of the trust fund?
- Can an EMI option agreement include a clause giving an employer discretion to terminate an option if a confidentiality clause is breached?
- Can an overseas employee be a beneficiary of an EOT?
A summary of the key current and upcoming share schemes developments, with links to more detailed information about each topic.
A guide to Practical Law's content on EMI options.
Visit our Brexit landing page for a collection of content on the legal implications of the UK’s decision to leave the EU.
- Finance Bill 2017: Part 7A (disguised remuneration) HMRC draft guidance on new provisions
- House of Commons Library publishes briefing paper on Brexit: trade aspects
- Practical Law In-house: new content
- Share Schemes & Incentives weekly news round-up to 21 March 2017
- Finance Bill 2017 as published: share schemes and incentives measures
We will soon be launching the new Practical Law UK, bringing a more streamlined look and feel, an improved search capability and many new features. Stay tuned for more information.