A presentation being given by Darren Smith of YBS Share Plans and Steve Penfold of Tapestry Compliance
Event date: Wednesday 19 May 2021
Event time: 6pm
Hosted via webinar
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Tag list
- "40 days" - (1)
- "90 days" - (1)
- "dividend bearing" shares - (1)
- "international mobility conditions" - (2)
- "relevant employment" - (1)
- "special circumstances" - (1)
- £3 million limit - (1)
- 1019(2) CTA 2009 - (1)
- 14(4) of TCGA 1992 Schedule 7D - (1)
- 20 day exercise windows - (1)
- 20 day provisions - (1)
- 20 Day Rule - (3)
- 2018 AGM - (1)
- 2019 - (1)
- 524 ITEPA 2003 - (1)
- 527 ITEPA 2003 - (1)
- ABI Guidelines - (8)
- Accounting - (7)
- Adjustment of options - (3)
- Age discrimination - (10)
- Alternatives - (1)
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- Amending Plan Rules - (14)
- Annual Report - (18)
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- back to basics - (1)
- Bad Leaver - (7)
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- Braganza - (1)
- bristol - (1)
- Business sale - (10)
- business sold outside group - (1)
- buy-backs - (1)
- BVCA Memorandum of Understanding - (5)
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- case law - (2)
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- cash payments - (1)
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- CGT - (52)
- CGT libaility - (1)
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- CGT reliefs - (4)
- Change of Control - (36)
- Chapter 3A ITEPA - (1)
- Chapter 3B ITEPA - (1)
- Chapter 3C ITEPA - (2)
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- Chapter 5B - (1)
- Clawback - (35)
- Close company - (3)
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- Combined Code - (2)
- Company reconstruction - (3)
- conserving cash - (1)
- Constituent companies - (1)
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- Continuing effect - (1)
- Convertible securities - (8)
- Coronavirus - (1)
- Corporate and Regulatory Committee - (1)
- Corporate Governance - (33)
- corporate governance code - (1)
- Corporation tax - (16)
- Corporation tax deduction - (21)
- Corporation tax relief - (1)
- Court of Session - (1)
- Covid - (2)
- Covid-19 - (1)
- CP15/35 - (1)
- CRS/DAC - (1)
- CSOP - (78)
- CSOP - good leavers - (1)
- CT relief - (1)
- Daniels - (1)
- DBS - (1)
- Death - (4)
- Debt instrument/loan note - (1)
- Deferred bonus - (2)
- deferred bonus awards - (1)
- Definition of "Shares" - (1)
- Definition of salary - (1)
- Demerger - (22)
- Dion - (1)
- Disclosure rules - (9)
- Discounted Options - (2)
- Discretion - (24)
- Disguised Remuneration - (23)
- Disguised remuneration - CGT - (1)
- disguised remuneration rules - (1)
- dividend allowance - (1)
- Dividend income - (16)
- domicile - (1)
- DOTAS and ER - (1)
- Double Taxation Agreement - (1)
- drinks - (3)
- DRR - (1)
- DTR3.1.3 - (1)
- early withdrawal - (1)
- EBT - (62)
- EBTs - (3)
- EMI - (68)
- EMI disqualifying event - (27)
- EMI plans - (1)
- EMI qualifying company - (11)
- EMI-Reorganisation provisions - (1)
- EMIs - (1)
- Employee Benefit Trust - (1)
- Employee communications - (8)
- Employee loans - (2)
- Employee Ownership Trusts - (1)
- employee share benefits - (1)
- Employee Shareholders - (3)
- employee trusts - (1)
- Employee's NICs - (4)
- Employer's NICs - (7)
- Employment law - (3)
- Employment-related security - (7)
- Entrepreneurs' relief - (5)
- Equality Act - (1)
- ERSM 110940 - (1)
- ERSM161065 - (1)
- ESMA - (1)
- ESSU - (1)
- ESSUM 29375 - (1)
- ETASSU Manual - (1)
- EU Market Abuse Regulation - (1)
- EU Prospectus Directive - (6)
- EU Remuneration Guidelines - (8)
- EU state aid and EMI - (1)
- EUPD - (1)
- EUPR - (1)
- exclusion clauses - (1)
- Executive - (1)
- Executive Remuneration - (1)
- exercising an SAYE option after the savings account has been closed - (1)
- Finance Bill 2014 - (2)
- Finance Bill 2016 - (1)
- Finance Bill 2017 - (1)
- Financial Assistance - (1)
- Financial Conduct Authority - (1)
- financial services - (1)
- Flowering shares - (2)
- Forced transfer of shares at undervalue - (1)
- foreign securities income - (1)
- Forfeiture - (14)
- Founders' shares - (2)
- free shares - (1)
- Freshfields - (2)
- FSA - (12)
- FSA Remuneration Code - (8)
- funding - (2)
- GDPR - (4)
- gender - (1)
- Gender Pay - (2)
- gender pay gap - (1)
- General Data Protection Regulation - (1)
- Global plans - (1)
- Global Share Plans - (1)
- Global Shares - (1)
- Golden Handcuffs - (1)
- Good Leaver - (19)
- Gross misconduct - (3)
- Growth shares - (3)
- Handbook changes - (1)
- Hema Tailor - (1)
- HMRC - (5)
- HMRC compliant plans - (87)
- Income tax - (36)
- Increase in limits - (2)
- Independence requirement - (4)
- Inheritance tax - (32)
- insider dealing - (1)
- Interest rates - (1)
- Internal reorganisations - (1)
- International - (26)
- international share plans - (1)
- Internationally mobile employees - (2)
- investec - (1)
- IPO - (14)
- IR16 - (2)
- ISOs - (1)
- ITEPA - (2)
- ITEPA 2003 - (32)
- Jonathan Bremner - (1)
- JSOP - (9)
- Julian Martin - (1)
- lapse provision - (1)
- leaver provisions - (1)
- Leavers - (16)
- Leeds - (1)
- Listing Rules - (20)
- loan notes - (1)
- LR6.1.29R - (1)
- Malus - (18)
- manual content - (1)
- Manuals review - (1)
- MAR - (6)
- Market Abuse - (3)
- Market Value of Shares - (2)
- Market Value Substitution Rule - (1)
- Markev value in tax-favoured plans - (1)
- Martin case - (1)
- Material change - (2)
- material interest - (2)
- Meaning of "remuneration" - (1)
- Meeting - (1)
- Minutes - (5)
- Model Code - (19)
- Murray Case - (1)
- MV - (1)
- new - (1)
- new termination payments regime - (1)
- new to share plans - (2)
- NICs - (67)
- NICs indemnity - (2)
- NICs transfer - (2)
- non-cash consideration - (1)
- Non-executive directors - (3)
- Non-HMRC compliant plans - (11)
- Non-tax favoured schemes - (1)
- non-UK company reorganisation arrangement - (1)
- NQSOs - (1)
- NSBC - (1)
- Office of Tax Simplification - (1)
- online filing - (1)
- online registration - (1)
- Open Offer - (1)
- operating global share plans - (1)
- Opting out - (3)
- Option adjustments - (2)
- OT Code - (6)
- OTS - (12)
- Overseas equivalent legislation - (2)
- paragraph 12(3)(c) - (1)
- Paragraph 40H - (1)
- paragraph 49(1) - (1)
- Paragraph 97 - (1)
- Part 4 of Schedule 3 ITEPA 2003 - (1)
- Part7 ITEPA - (2)
- partnership shares - (1)
- PAYE - (30)
- PDMR - (8)
- Penalties - (1)
- Performance condition - (17)
- Personal Equity Plan - (1)
- plan administration - (2)
- Plan limits - (6)
- plan shares - (1)
- PLC - (2)
- PLC share plans - (1)
- Post-acquisition benefits - (5)
- Pre-emption rights - (6)
- Private Equity - (2)
- Private M&A - (1)
- Profit Sharing Scheme - (11)
- prohibition - (1)
- Prospectus Rules - (3)
- public M&A - (1)
- Purpose test - (3)
- Qualifying companies - (1)
- qualifying EMI - (1)
- Qualifying employee - (1)
- Qualifying Shares - (9)
- qualifying status - (1)
- Ratchets - (10)
- Readily Convertible Asset - (6)
- reduced earnings - (2)
- Registration - (1)
- Regulations - (1)
- Regulatory Announcements - (1)
- Remuneration - (1)
- Remuneration Committee - (5)
- remuneration regulation - (1)
- Remuneration report - (20)
- remuneration reports - (1)
- remuneration update - (1)
- Reorganisation - (3)
- residence - (1)
- Residency test - (1)
- Restricted securities - (54)
- Restrictive covenant - (1)
- Retirement - (35)
- Revised HMRC manual - (1)
- Rights issue - (7)
- Role of Trustee - (1)
- Rollover - (22)
- RSUs - (2)
- RTI - (4)
- RTI submissions - (1)
- s.222 charge - (6)
- s.409A US Internal Revenue Code - (2)
- s.431 elections - (8)
- s222 ITEPA - (1)
- s7(1)9a) SSCBA 1992 - (1)
- sale of business - (1)
- SAYE - (85)
- SAYE Code - (1)
- SAYE Guidance - (1)
- Schedule 2 ITEPA 2003 - (1)
- Schedule 2 to the Finance Act 2008 - (1)
- Schedule 4 CSOP - (1)
- Schedule 4 ITEPA - (1)
- Schedule 4 ITEPA 2003 - (1)
- Schedule 5 - (1)
- Schedule 5 ITEPA 2003 - (1)
- Scheme of arrangement - (7)
- Scheme Organiser - (1)
- Science spin-outs - (1)
- section 1019(2) - (1)
- section 127 - (1)
- Section 222 - (3)
- Section 222 charge - (1)
- section 272 TCGA 1992 - (1)
- Section 431 elections - (1)
- section 476 ITEPA 2003 - (1)
- section 506(2B) ITEPA 2003 - (1)
- Section 86 trusts and holding companies - (1)
- Securities and Strips Regulations 2015 (SI 2015/616) - (1)
- Securities laws (international) - (5)
- Securities option - (9)
- Self-certification - (19)
- self-certification regime - (1)
- Sero hours contracts - (1)
- Sex discrimination - (3)
- share acquisition - (1)
- share acquisitions - (1)
- Share buy-backs - (2)
- Share buy-backs from offshore EBTs - (1)
- Share dealing - (2)
- Share identification rules - (2)
- Share Incentive Plans - (1)
- share plans - (6)
- share plans training - (1)
- share pooling rules - (1)
- Share sale - (6)
- share schemes - (2)
- Share valuation - (37)
- Shareholder approval - (7)
- Sharesave - (4)
- SIP - (74)
- SIP shares on leaving employment - (1)
- SIPS and section 498 ITEPA 2003 - (1)
- social - (1)
- Specimen Code - (1)
- spring drinks - (1)
- Stamp duty - (2)
- subsidiaries - (1)
- Summer Drinks - (2)
- Takeover - (53)
- takeover bids - (1)
- Takeover Code - (9)
- Takeovers - (4)
- Taper relief - (3)
- Tax Committee - (1)
- Tax issues - (1)
- Tax reporting - (22)
- tax residence - (1)
- Tax withholding - (1)
- tax-advantaged share plan manual - (1)
- Tax-Advantages Plans - (1)
- tax-favoured exercise of options - (1)
- tax-free exercise of SAYE and CSOP options - (1)
- TCGA 1992 - (1)
- territory of residence - (1)
- The Market Value of Shares - (1)
- three year limit - (1)
- threshold - (1)
- topical issues - (1)
- trading plans - (1)
- training - (1)
- Transfer pricing - (3)
- Treasury shares - (12)
- Trustee - (1)
- TUPE Transfer - (2)
- UK Corporate Governance Code - (2)
- Unacceptable features - (1)
- US FATCA - (1)
- US Tax Law - (1)
- USA - (7)
- Valuation issues - (1)
- Warrants - (1)
- Zero hours contracts - (2)