Share incentive plans (SIPs)
Administration
Approval
Company reconstructions
Individual savings accounts (ISAs)
Plan rules and trust deed
Power to require information
Termination of a plan
All-employee nature of
All-employee participation
All-employee requirement
All-employees nature of plan
Approval
Appeal against withdrawal
Application for
Disqualifying events
Generally
Refusal, appeal against
Withdrawal
Approved scheme
Approved, meaning
Armed forces reservists
Associated company, meaning
Award of shares, meaning
Capital gains tax
Deemed disposal by trustees on disposal of beneficial interest
Different classes of shares
Disposal of rights under rights issues
Dwelling-houses
Enterprise investment scheme shares
Forfeited shares
Gains accruing to trustees
Generally
Participant absolutely entitled
Re use of EBT
Reinvestment of disposal proceeds
Reliefs
Shares ceasing to be subject to plan, no chargeable gain
Transfer of shares to
Cash dividends and dividend shares
Acquisition of dividend shares
Amounts to be carried forward
General requirement for dividend shares
Generally
Holding period for dividend shares
No requirement to reinvest
Requirements to be met
Company reconstructions
Company takeovers
Corporation tax deduction
Corporation tax deductions
Clawback on withdrawal of approval
Disallowed deductions
Forfeited shares
Free or matching shares
Generally
Partnership shares
Running costs
Set-up costs
Corporation tax overview
Deductions allowable
Acquisition of shares
Anti-avoidance provisions
Contributions to plan trust
Dividend shares, deductions disallowed
Excluded employees
Free or matching shares
Generally
Insurance companies
Investment company management expenses
Partnership shares, additional expenses
Priority rules
Running expenses
Setting-up costs
Trustees, payments to
Withdrawal of approval of plan
Definitions
Directors and senior employees
Directors/senior employees, no preferential treatment
Disposals to trustees
Disqualifying events
Dividend shares
Acquisitions by trustees
Administration
Amounts to be carried forward
Generally
Holding period
Limit
Records
Terms of shares
Eligibility of employees
Requirements
Time of eligibility to participate
Eligibility of individuals
Associate, meaning
Employment requirement
Generally
Material interest, meaning
No material interest requirement
Non-participation in other relevant share schemes
Participation in more than one connected plan
Qualifying company
Qualifying periods
Successive participation in connected plans
Time of eligibility to participate
Eligibility of shares for
Eligible shares
Forfeiture
Generally
Listing requirements
Ordinary share capital
Pre-emption conditions
Prohibited companies
Qualifying time
Restrictions
Shares fully paid up
Voting rights
EMI (disregarded re)
Employee benefit trust
Employee interest in shares
Dividend shares
Free shares
Matching shares
Partnership shares
Employees (eligibility of)
Employees (taxation of)
Employment requirement
Minimum qualifying period
Qualifying company
Establishing the scheme
Fairness as between participants
No preference for directors or senior employees
Same terms requirements
Free shares
Generally
Holding period
Maximum annual award
Performance allowances
Performance criteria
Plan requirements to be satisfied
Further conditions, prohibition
Generally
Group company plans
Group plans
Groups of companies
Guidance
Implementation of
Income tax
Award/acquisition of shares, no charge
Cancellation payments in respect of partnership share agreement, charge on
Capital receipt, meaning
Capital receipts in respect of participant's shares
Capital receipts in respect of plan shares
Cash dividend retained and then later paid out
Cash dividend retained for reinvestment
Charge
Disposal of beneficial interest during holding period
Disposal of beneficial interest during holding period, charge on
Dividend shares acquired on behalf of participant
Dividend shares ceasing to be subject to plan, charge on
Dividends
Eligible employment
Exception from charge
Free or matching shares
Free or matching shares ceasing to be subject to plan
Generally
Holding of shares
Incidental expenditure
Indication of shares
Market value
Operation of tax advantages
Other income tax matters
Partnership share agreement, charge on cancellation payments
Partnership share money deducted from salary
Partnership share money paid over to employee
Partnership share money paid over to employees, charge on
Partnership shares ceasing to be subject to plan
Partnership shares ceasing to be subject to plan, charge on
Shares ceasing to be subject to plan
Shares ceasing to be subject to plan, free or matching shares
Shares ceasing to be subject to plan, good leavers
Shares ceasing to be subject to plan, identification
Shares ceasing to be subject to plan, limitations on charges
Shares ceasing to be subject to plan, no charge on
Shares ceasing to be subject to plan, partnership shares
Shares ceasing to be subject to plan, retirement of participants
Ineligible shares
Information, power to require
Jointly owned companies
Leavers, treatment of
Legislation
Loan arrangements
Loan arrangements, prohibition
Making awards
Market value, determination
Matching shares
General requirements
Generally
Holding period
Ratio of matching shares to partnership shares
Material interest
Generally
Meaning
Options and interests
Maximum annual awards
Meaning
No conditions
No material interest
Associates
Employees with options over shares
Non-discretionary nature of
Not to participate
Connected company
Participant ceasing to be in relevant employment, meaning
Participant, meaning
Participation on same terms
Partnership shares
Access to
Accumulation period, plan with/without
Agreements
Agreements and deductions from salary
Application of funds
Cessation of deductions
Deductions from salary
Effect on benefits
Generally
Maximum amount of deductions
Maximum deduction
Money deducted in accumulation period
National minimum wage, impact on
Notice of effect of deductions on benefit entitlement
Repayment of share money on withdrawal of approval or termination
Repayment on withdrawal of approval or termination
Restriction on number of shares awarded
Share money held for employees
Social security benefits, impact on
Statutory sick pay and statutory maternity pay, effect on
Stopping and re-starting deductions
Variable awards
Withdrawal from agreement
PAYE
Capital receipts
Deductions by trustees on shares ceasing to be subject to plan
Disposal of beneficial interest by participant
Payments by trustees to employer company on shares ceasing to be subject to plan
Shares ceasing to be subject to plan
PAYE and NIC
Performance conditions
Private companies
Public companies
Purpose of
Purpose of plan
Purpose of the plan
Receipts
Reinvestment of cash dividends
Acquisition of dividend shares
Amounts to be carried forward
General requirement for dividend shares
Generally
Holding period for dividend shares
No requirement to reinvest
Requirements to be met
Reporting
Restricted shares
Rights issues, treatment of shares acquired under
Roll-over relief
Chargeable assets in the form of shares
Chargeable assets, meaning
Claims for relief
Conditions relating to disposal
Dwelling-houses
Generally
Reinvestment of disposal proceeds
Scheme requirements
Service companies
Shares withdrawn or ceasing to be subject to plan, meaning
Single company plans
SIP code, meaning
Stamp taxes (exemption from)
Successive participation
Tax advantage, detail of/no charge
Acquisition of dividend shares
Award or acquisition of shares
Cash dividend retained for investment
Incidental expenditure
Limitations on charges, or no charges, on shares ceasing to be subject to plan
Partnership share money deducted from salary
Tax advantages
Tax relief for costs of establishing scheme
Tax treatment of
Termination of plan
Effect of notice
Generally
Terms of offer
Transfers from employees share ownership trusts
Transfers under
Transitional provisions and savings
Trustees
Acquisition of shares from employees share ownership trusts
Borrowing, power to
Duties
Establishment of
Generally
Income
Notice of award of shares
PAYE obligations
Raising funds to subscribe for rights issues, power to
Records
Tax liabilities, duties
Types of shares
Fully paid up and not redeemable
Listing etc.
Ordinary share capital
Prohibited shares
Restricted shares
Types of tax-advantaged shares
Unit trust schemes