Fully Taxable Share Schemes and Agreements
This part of the topic index contains resources on other share schemes and agreements. Please select the resource that you require by clicking on the relevant tab below.
3
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Employee share schemes: an introduction This note provides an overview of the various employee share option schemes and share incentive plans available to companies and a description of the tax treatment of each. This overview note is available to all PLC subscribers but contains links to more detailed PLC Share Schemes & Incentives content. | Practice note: overview | Maintained |
| 2 | Accounting for share schemes: an example comparing the ... The international accounting standard IFRS 2 requires companies to recognise share-based payment transactions (accounting charges, financial position and disclosure) in their financial statements. It is necessary for companies to account for all share incentives, including share option schemes. This note sets out an example comparing the profit and loss account treatment of a share option compared with the treatment of a long term incentive plan award. | Practice notes | Maintained |
| 3 | Age discrimination and employee share schemes This practice note examines the impact of the statutory rules against age discrimination on employee share schemes. For a checklist based on this note, see Checklist, Age discrimination and employee share schemes. | Practice notes | Maintained |