SAYE permitted missed contributions extended from six to 12 The regulations for Save-As-You-Earn/Sharesave share option schemes allow employees to miss up to six monthly contributions. These contributions can be made up in later months and the bonus date, when options become exercisable, is delayed accordingly. From 1 September 2018, this maximum ‘savings holiday’ is to…

May 30, 2018 Read more >

GDPR and share plans – update As you will be aware from the numerous emails you have received on the subject, the EU General Data Protection Regulation (GDPR) came into effect on 25 May 2018. The Directive has consequences for how data about employees are handled by companies and their agents. One implication which has…

May 25, 2018 Read more >

EMI tax relief extended Enterprise Management Incentives (EMI) are tax-advantaged arrangements for granting share options to employees of smaller companies, with gross assets of no more than £30 million and fewer than 250 employees. European Union (EU) State Aid approval for EMI expired on 6 April 2018 and there was concern that income tax and…

May 15, 2018 Read more >

Grant of EMI Option: current status In the ERS Bulletin #27 published on 4 April 2018, HMRC had stated that following the expiration of the EU State Aid approval for Enterprise Management Incentives (“EMI”) on 6 April 2018, EMI options granted in the period from 7 April 2018 until EU State Aid approval is received…

April 25, 2018 Read more >

GDPR and Share Plans The EU General Data Protection Regulation (GDPR) is due to come into effect on 25 May 2018. The Directive may potentially have consequences for how data about employees are handled by companies and their agents. One implication which has not so far been widely publicised is that amendments may be need…

March 21, 2018 Read more >

Damien will be delivering a paper called Top pay – the facts. More details can be found here http://www.esopcentre.com/wp-content/uploads/dlm_uploads/2017/07/BI-symposium-2017-brochure-9.pdf

September 21, 2017 Read more >

Stuart James, Associate Director will be speaking on “The future of executive pay and corporate governance for listed and private companies” at the ProShare conference on Tuesday, 3 October 2017.  Click here to find out more and book a place http://proshare.libf.ac.uk/events/annual-conference-2017

September 20, 2017 Read more >

Please click here for the notes from our 29 June MM&K Remuneration Dinner for Chairmen, CEO’s and Remuneration Committee Chairs.

March 19, 2017 Read more >

Employee shareholder shares – the new tax-efficient way to incentivise your key employees.  Please contact Tracy on tracy.smith@mm-k.com to attend or for further details click here.

December 16, 2015 Read more >

Last night MM&K received an award for being the adviser on the “Best All-Employee Share Ownership Plan 2015 (for a company with fewer than 1,500 employees)” at the ESOP Awards Dinner.  The award was made to Abzena and MM&K in recognition that the Abzena plc Share Option Plan has been voted Best All-Employee Share Ownership…

October 29, 2015 Read more >

“How to use UK tax-advantaged share plans more effectively”.  Please find attached details.  To register please email tracy.smith@mm-k.com or phone 020 7283 7200.

September 22, 2015 Read more >

Budget 8 July 2015 – The Impact of UK dividend tax changes on employee share plans.  Click here to download.

July 22, 2015 Read more >