Employee Share Schemes/Share Option And Incentive Schemes

Below is a selection of our most recent updates on this subject.

< Back

Approved Saye Share Option Schemes

Reduction in bonus rates effective from 27 February 2011
Friday, February 25, 2011

Bonuses Under The Saye Scheme

Bonus rates reduced from 12 September 2010
Thursday, September 16, 2010

Approved Saye Share Option Schemes

Reduction in bonus rates effective from 14 May 2010
Thursday, April 29, 2010

Share Options

Care must be taken when exercising share options that are considered 'readily convertible assets'
Friday, February 06, 2009

Saye Sharesave Scheme

Changes to bonus rates.
Thursday, December 18, 2008

Transfers After Five Years

Shares released from Share Incentive Plans can be transferred into SIPPs and ISAs, but other options are worth considering.
Friday, February 09, 2007

Saye Schemes - Government Reduces Bonus Rates From 1.9.05

Government reduces bonus rates from 1 September 2005.
Tuesday, September 06, 2005

Armed Forces Reservists

Extra Statutory Concession A103 enables called up armed forces reservists who participate in approved employee share schemes to continue to do so.
Friday, August 15, 2003

Our Analysis Of The Inland Revenue Change Of VIew In Mansworth (HMit) -V- Jelley

Employee share options. Inland Revenue lost case in Court of Appeal. Inland Revenue change of view on the implications of the decision. Supplementary capital loss may now be claimed, needing claims varying from small amounts to multi-million pound claims. Colin Jelley, an employee of the (international) investment bank J P Morgan, exercised options under an unapproved share option scheme and subsequently sold the shares. The point at issue was how the acquisition cost of those shares was to be arrived at for capital gains tax (CGT) purposes. He decided to take on the Inspector of Taxes, Mrs Mansworth.
Friday, August 15, 2003

Inland Revenue Loses Appeal In Mansworth -V- Jelley

Employee share options. Inland Revenue loses appeal. The effects of the decision.
Thursday, February 06, 2003

• 
• 
•