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Enterprise Management Incentive (EMI) share options granted between 6 April 2018 and 15 May 2018, before state aid approval was renewed, will continue to benefit from tax advantages, HM Revenue and Customs (HMRC) has confirmed. 07 Nov 2018
The UK's largest listed companies have been urged to go beyond "tick box compliance" when it comes to workforce diversity, before more demanding reporting requirements come into force next year. 19 Sep 2018
Companies must submit their year-end returns in relation to their UK employee share plans and share awards/acquisitions through the online administration regime set up by HM Revenue and Customs (HMRC).
This guide was last updated in April 2018.
The use of equity incentive arrangements is well recognised within the telecoms industry.
This guide was last updated in April 2014.
This guide was last updated in January 2016.
Electronic signatures (e-signatures) can validate business transactions, the Law Commission for England and Wales has said. 21 Aug 2018
Listed companies must be prepared to appropriately explain the difference between chief executive and average worker pay ahead of the introduction of new pay ratio reporting requirements, an expert has said. 17 Aug 2018
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