Company share option plans

Legislation/Regulatory – FA2013 Sch. 2, para. 43 ; ITEPA2003 Sch. 4, para. 9-11

Directors

Commentary – Tax Reporter ¶413-000
HMRC Guidance – EIM20202 ; EIM20203
Case Law – Commissioners of Inland Revenue v. D. Devine and Sons, Ltd.

Enterprise management incentives

Commentary – Tax Reporter ¶466-340
Legislation/Regulatory – ITEPA2003 Sch. 5, para. 28-30

Offshore funds

Generally

Legislation/Regulatory – SP 2/86

SAYE option schemes

Legislation/Regulatory – FA2013 Sch. 2, para. 39-42 ; ITEPA2003 Sch. 3, para. 11-13

SAYE share option schemes

Commentary – Tax Reporter ¶470-150

Share incentive plans

Commentary – Tax Reporter ¶468-140
Legislation/Regulatory – FA2013 Sch. 2, para. 32-37