Share Plan Fact Sheets

Please click on the links below to download a Fact Sheet.  The first time you will be asked to register your details with us.

* Fact sheets coming soon.  If you would like more information in the meantime, please contact:

Types of Share Plan

Tax, Legal and Accounting Issues

  • PAYE and NICs and Transferring Employer’s NICs to Employees *
  • Capital Gains Tax and Entrepreneurs’ Relief
  • Listing Rules – Share Plan Requirements *
  • Investment Association Principles of Remuneration*
  • EU Prospectus Directive *
  • IFRS2 Share-Based Payments *

Current Share Plan Topics

  • Disguised Remuneration legislation
  • Office of Tax Simplification (OTS) Share Plan Reviews *
  • The Nuttall Review of Employee Ownership *
  • The new ‘Employee Owner’ employment contracts *

How we can help