In our Ask the team articles, the PLC Share Schemes & Incentives team provide guidance and pointers on a generic question of practical or topical interest, and illustrating how PLC content can be used in practical contexts. New Ask the team articles will be circulated in the weekly e-mail update. Each edition of Ask the team can also be found under the "legal updates" tab for the relevant topic area or areas covered by the particular question.
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Should we renew our CSOP? (www.practicallaw.com/6-422-3131) (1 September 2009)
Third party rights in share incentive plans (www.practicallaw.com/9-384-3673) (6 January 2009)
How to find share incentive guidance on the HMRC website (www.practicallaw.com/3-384-0644) (18 November 2008)
CSOP options and maternity leave (www.practicallaw.com/0-383-5856) (14 October 2008)
Typical provisions in share plans (www.practicallaw.com/1-383-2800) (15 September 2008)
Do option plan rules need to refer certain questions to the auditors? (www.practicallaw.com/7-381-2229) (22 April 2008)
Can we use non-voting shares for our new private CSOP? (www.practicallaw.com/8-380-8533) (19 February 2008)
Mobilised army reservists: can they exercise CSOP options? (www.practicallaw.com/9-379-0778) (20 November 2007)
CSOPs and redundancy (www.practicallaw.com/1-266-8952) (24 April 2007)
CSOPs and age discrimination (www.practicallaw.com/0-240-4952) (22 March 2007)
Impact of increased EMI individual limit on EMI option practice (www.practicallaw.com/7-519-6593) (29 May 2012)
Exercising EMI share options in advance of a change of control (www.practicallaw.com/6-500-8125) (27 July 2010)
Grant of employee share options by individual shareholders (www.practicallaw.com/2-501-4331) (13 July 2010)
Using employee powers of attorney to sign EMI option agreements and notice forms (www.practicallaw.com/9-501-4422) (25 May 2010)
Drafting an exit-only EMI option agreement (www.practicallaw.com/7-384-7002) (13 January 2009)
Third party rights in share incentive plans (www.practicallaw.com/9-384-3673) (6 January 2009)
How to find share incentive guidance on the HMRC website (www.practicallaw.com/3-384-0644) (18 November 2008)
The EMI gross assets test and goodwill (www.practicallaw.com/0-383-6460) (15 October 2008)
Typical provisions in share plans (www.practicallaw.com/1-383-2800) (15 September 2008)
Large companies can grant EMI options when they acquire an EMI option company (www.practicallaw.com/9-382-9479) (12 August 2008)
Recovery of shares from an EMI option holder's estate (www.practicallaw.com/9-382-5706) (15 July 2008)
Maternity leave and EMI options for a finance director (www.practicallaw.com/8-382-1756) (10 June 2008)
Will a group reorganisation affect our existing EMI option arrangements? (www.practicallaw.com/2-379-9777) (23 April 2008)
Do option plan rules need to refer certain questions to the auditors? (www.practicallaw.com/7-381-2229) (22 April 2008)
EMI option planning points (www.practicallaw.com/4-381-0477) (18 March 2008)
'Ask the Readers': Can companies amend EMI options in the light of the CGT reforms? (www.practicallaw.com/0-380-6383) (5 February 2008)
Can we grant EMI options over shares in an unlisted subsidiary? (www.practicallaw.com/8-380-1819) (15 January 2008)
Why joint ventures cause problems for companies with EMI option plans (www.practicallaw.com/4-380-2062) (22 January 2008)
How do we grant an EMI option and a fully taxable option at the same time? (www.practicallaw.com/7-378-7908) (6 November 2007)
How risky would it be to start providing EMI option advice? (www.practicallaw.com/5-379-0469) (13 November 2007)
EMI options and the proposed CGT changes - what should I be telling my clients? (www.practicallaw.com/4-376-6686) (16 October 2007)
How does the EMI gross assets test work for groups of companies? (www.practicallaw.com/6-376-0607) (4 September 2007)
Can we use cashless exercise arrangements for EMI options? (www.practicallaw.com/1-375-9282) (14 August 2007)
We didn't agree a share valuation but have granted some EMI options - does it matter? (www.practicallaw.com/9-374-9053) (30 July 2007)
Valuation for EMI options (www.practicallaw.com/1-366-1997) (5 June 2007)
Can EMI option shares be rolled over into purchaser loan notes without losing taper relief? (www.practicallaw.com/0-352-7952) (16 May 2007)
Can we exceed the £100,000 EMI option grant limit? (www.practicallaw.com/1-281-8956) (1 May 2007)
The risks for existing EMI options of granting a new CSOP option (www.practicallaw.com/3-362-3966)(22 May 2007)
Can we vary the terms of our EMI options without losing the tax benefits? (www.practicallaw.com/3-282-9954) (17 April 2007)
Collecting SAYE tax liabilities through payroll on a voluntary basis (www.practicallaw.com/0-385-9847) (28 April 2009)
SAYE bonus rate changes and open SAYE offers (www.practicallaw.com/8-384-8416) (3 February 2009)
Third party rights in share incentive plans (www.practicallaw.com/9-384-3673) (6 January 2009)
How to find share incentive guidance on the HMRC website (www.practicallaw.com/3-384-0644) (18 November 2008)
SAYE option plans and redundancy (www.practicallaw.com/3-383-1164) (22 August 2008)
Do option plan rules need to refer certain questions to the auditors? (www.practicallaw.com/7-381-2229) (22 April 2008)
How do I draft an SAYE plan which is not discriminatory on grounds of age? (www.practicallaw.com/6-380-8770) (26 February 2008)
SAYE option schemes savings periods (www.practicallaw.com/7-379-7484) (27 November 2007)
Third party rights in share incentive plans (www.practicallaw.com/9-384-3673) (6 January 2009)
How to find share incentive guidance on the HMRC website (www.practicallaw.com/3-384-0644) (18 November 2008)
Benefits of linking SIPs with SIPPS (www.practicallaw.com/8-383-0044) (19 August 2008)
Do option plan rules need to refer certain questions to the auditors? (www.practicallaw.com/7-381-2229) (22 April 2008)
Does the grant of an option or award by an EBT always mean shares have been earmarked? (www.practicallaw.com/7-522-2790)(27 November 2012)
Using an employee benefit trust (EBT) to create an internal market for shares (www.practicallaw.com/6-521-5337) (8 October 2012)
Can an EBT satisfy awards that the company has already granted? (www.practicallaw.com/1-517-6866) (24 April 2012)
Leaving shares to employees in a will: disguised remuneration issues (www.practicallaw.com/9-509-3259) (18 October 2011)
I am a corporate tax lawyer, do I need to worry about the disguised remuneration rules? (www.practicallaw.com/8-507-6670) (20 September 2011)
Now that Part 7A has been amended, what difficulties remain for share plans? (www.practicallaw.com/4-506-3231) (7 June 2011)
Part 7A issues for private company share options (www.practicallaw.com/5-506-1627) (24 May 2011)
Impact of revised Part 7A ITEPA 2003 (disguised remuneration) on share plans (www.practicallaw.com/4-505-5778) (24 May 2011)
Preparing for the full impact of the disguised remuneration legislation (Part 7A) (www.practicallaw.com/8-504-9587) (1 March 2011)
Are new trustees liable for contracts entered into by former trustees? (www.practicallaw.com/3-502-5188) (14 June 2010)
Trustee powers of attorney to sell trust shares (www.practicallaw.com/3-500-7165) (8 December 2009)
Financial assistance and funding an EBT (www.practicallaw.com/4-500-1200) (29 September 2009)
Who should pay stamp duty on share transfers from an EBT to satisfy options? (www.practicallaw.com/2-386-3551) (7 July 2009)
Asking an EBT to satisfy awards made by the company (www.practicallaw.com/1-385-6264) (14 April 2009)
Terminating an employee benefit trust (EBT) (www.practicallaw.com/3-385-3090) (10 March 2009)
What is the difference between an EBT and an ESOP? (www.practicallaw.com/1-385-0846) (24 February 2009)
Asking the trustees of an EBT to buy a leaver's shares (www.practicallaw.com/5-385-0019) (10 February 2009)
Employee benefit trusts as selling shareholders in the sale of a company (www.practicallaw.com/2-384-0121) (11 November 2008)
Should I make a director a trustee of a new EBT? (www.practicallaw.com/7-382-2445) (24 June 2008)
Stamp duty and SDRT when beneficiaries receive interests in shares from an EBT (www.practicallaw.com/8-381-6383) (6 May 2008)
Documents for setting up an Employee Benefit Trust (www.practicallaw.com/1-265-9957) (21 August 2007)
Deferral of bonuses to benefit from a reduced income tax rate (www.practicallaw.com/8-523-8781) (5 February 2013)
Why would you want to make a section 425 election under the OTS' proposed marketable securities tax regime? (www.practicallaw.com/1-523-7346) (29 January 2013)
Does the grant of an option or award by an EBT always mean shares have been earmarked? (www.practicallaw.com/7-522-2790) (27 November 2012)
Best estimate of NICs liability in relation to employee shares (www.practicallaw.com/4-521-2274) (4 September 2012)
Rewarding employees with dividend bearing shares (www.practicallaw.com/1-519-8788) (28 June 2012)
Can an EBT satisfy awards that the company has already granted? (www.practicallaw.com/1-517-6866) (24 April 2012)
Leaving shares to employees in a will: disguised remuneration issues (www.practicallaw.com/9-509-3259) (18 October 2011)
I am a corporate tax lawyer, do I need to worry about the disguised remuneration rules? (www.practicallaw.com/8-507-6670) (20 September 2011)
Now that Part 7A has been amended, what difficulties remain for share plans? (www.practicallaw.com/4-506-3231) (7 June 2011)
Part 7A issues for private company share options (www.practicallaw.com/5-506-1627) (24 May 2011)
Impact of revised Part 7A ITEPA 2003 (disguised remuneration) on share plans (www.practicallaw.com/4-505-5778) (24 May 2011)
Relying on HMRC share schemes manuals and guidance (www.practicallaw.com/3-502-9006) (10 May 2011)
PAYE treatment of post-P45 share plan gains and bonuses (www.practicallaw.com/0-505-2951) (17 March 2011)
PAYE treatment of post-P45 termination payments (www.practicallaw.com/1-505-0188) (10 March 2011)
Tax and NICs on PAYE due on a notional payment and not made good (section 222) (www.practicallaw.com/5-505-0365) (8 March 2011)
Preparing for the full impact of the disguised remuneration legislation (Part 7A) (www.practicallaw.com/8-504-9587) (1 March 2011)
How high earners can benefit from the reduced annual allowance (www.practicallaw.com/3-503-9171) (17 November 2010)
Are shadow directors' shares and options subject to the employment-related securities tax rules? (www.practicallaw.com/4-503-1810) (31 August 2010)
Effective bonus waivers (www.practicallaw.com/9-502-4336) (8 June 2010)
Entrepreneurs' relief on a share sale (part two) (www.practicallaw.com/1-502-1577) (10 May 2010)
Entrepreneurs' relief on a share sale (part one) (www.practicallaw.com/8-502-0763) (29 April 2010)
Setting up a growth share plan (www.practicallaw.com/6-501-5989) (6 April 2010)
Techniques for mitigating high earners' income tax at 50% (www.practicallaw.com/8-501-7572) (23 March 2010)
Tax treatment of growth shares and flowering shares (www.practicallaw.com/8-501-5422) (9 March 2010)
An introduction to growth shares and flowering shares (www.practicallaw.com/1-501-4690) (23 February 2010)
Rollover of a share option granted before UK residence (www.practicallaw.com/1-501-3799) (9 February 2010)
When will a non-contractual PILON be taxable as employment income? (www.practicallaw.com/7-500-8441) (27 November 2009)
Best estimates of PAYE liability in relation to employee shares (www.practicallaw.com/4-500-1219) (10 November 2009)
Rollover of restricted securities (www.practicallaw.com/4-500-5887) (3 November 2009)
Should we grant performance shares or nil cost options under our performance share plan? (www.practicallaw.com/0-500-1235) (22 September 2009)
Should we renew our CSOP? (www.practicallaw.com/6-422-3131) (1 September 2009)
Accelerating the vesting of options and share awards to avoid the 50% income tax rate (www.practicallaw.com/2-422-1252) (11 August 2009)
What is the tax treatment of a redundancy payment if the employee is retiring? (www.practicallaw.com/7-386-3624) (28 July 2009)
What can be done with share incentives to address the new 50% rate of income tax? (www.practicallaw.com/7-386-8443) (28 July 2009)
Who should pay stamp duty on share transfers from an EBT to satisfy options? (www.practicallaw.com/2-386-3551) (7 July 2009)
Childcare vouchers and maternity leave (www.practicallaw.com/3-386-3918) (9 June 2009)
Tax year end reporting for share plans (www.practicallaw.com/8-386-3831) (9 June 2009)
Shared growth plans (www.practicallaw.com/5-386-1720) (26 May 2009)
Collecting SAYE tax liabilities through payroll on a voluntary basis (www.practicallaw.com/0-385-9847) (28 April 2009)
Payroll management of PAYE and NICs on share options and other notional payments (www.practicallaw.com/6-385-3480) (17 March 2009)
Possible issues on bonus deferral (www.practicallaw.com/0-385-1592) (3 March 2009)
Employees' indemnities for PAYE arising on share incentives (www.practicallaw.com/7-385-0297) (16 February 2009)
Writing off a departing employee's obligation to pay for shares (www.practicallaw.com/6-384-3453) (27 January 2009)
Do executors pay income tax if unapproved options are exercised after death? (www.practicallaw.com/1-384-4389) (16 December 2008)
Implications of the 2008 Pre-Budget Report for share incentives (www.practicallaw.com/4-384-2100) (24 November 2008)
How to find guidance on share incentive arrangements on the HMRC website (www.practicallaw.com/3-384-0644) (18 November 2008)
The new tax rules for expatriate share incentives - what about performance share plans? (www.practicallaw.com/5-383-8697) (4 November 2008)
The new tax regime for expatriate employees' share options where an OECD-style DTA applies (www.practicallaw.com/9-383-4466) (7 October 2008)
The new tax regime for expatriate employees' share options: Just and reasonable override of statutory UK/foreign split for share option tax (www.practicallaw.com/2-383-4177) (30 September 2008)
The new tax regime for expatriate employees' share options (www.practicallaw.com/5-383-3911) (23 September 2008)
National insurance contributions (NICs) provisions relevant to employee securities and options (www.practicallaw.com/9-382-8559) (29 July 2008)
How to do a simple grossing-up calculation? (www.practicallaw.com/5-382-2696) (22 July 2008)
Subscriptions for shares by private company directors/employees (www.practicallaw.com/4-382-3168) (17 June 2008)
How should we manage the tax issues on a gift of shares to my long-serving secretary? (www.practicallaw.com/6-381-9735) (20 May 2008)
Writing off part of an employee's obligation to pay for shares (www.practicallaw.com/4-381-8529) (12 May 2008)
Stamp duty and SDRT when beneficiaries receive interests in shares from an EBT (www.practicallaw.com/8-381-6383) (6 May 2008)
CGT on disposing of shares after 5 April 2008 (www.practicallaw.com/1-381-1708) (1 April 2008)
What is expected in the Budget for share plans? (www.practicallaw.com/3-380-9605) (4 March 2008)
Do I need restricted securities elections for directors investing in a company they own? (www.practicallaw.com/7-381-0249) (25 March 2008)
'Ask the Readers': Can companies amend EMI options in the light of the CGT reforms? (www.practicallaw.com/0-380-6383) (5 February 2008)
Is it right that employees at my new company are not paying NICs on their share option gains? (www.practicallaw.com/5-380-0595) (8 January 2008)
Now we have the news on CGT reforms what do I tell my share plan clients? (www.practicallaw.com/9-380-5911) (29 January 2008)
How to surrender unapproved options for cash (www.practicallaw.com/7-379-9039) (13 December 2007)
EMI options and the proposed CGT changes - what should I be telling my clients? (www.practicallaw.com/4-376-6686) (16 October 2007)
How can I advise my client on the CGT share plan bombshell when it could all be back to normal by April? (www.practicallaw.com/5-377-9363) (15 October 2007)
Restricted securities charge when the value of a share falls (www.practicallaw.com/8-376-6137) (2 October 2007)
I am being given some shares by my employer, don't I have to pay income tax? (www.practicallaw.com/5-376-3545) (18 September 2007)
Losing taper relief on employee shares because of the LIFO rule (www.practicallaw.com/8-376-3332) (11 September 2007)
Restricted securities elections (www.practicallaw.com/3-376-3725) (25 September 2007)
Share options and CGT elections (www.practicallaw.com/8-375-7086) (6 August 2007)
Why has my employer's NICs liability been deducted from my share option proceeds? (www.practicallaw.com/8-376-0512) (16 August 2007)
Do I really need to report employees' independent share purchases on form 42? (www.practicallaw.com/1-368-0972) (19 June 2007)
Exercising EMI share options in advance of a change of control (www.practicallaw.com/6-500-8125) (27 July 2010)
Trustee powers of attorney to sell trust shares (www.practicallaw.com/3-500-7165) (8 December 2009)
TUPE and a buyer's obligation to provide a share plan (www.practicallaw.com/2-384-1502) (2 December 2008)
Employee benefit trusts as selling shareholders in the sale of a company (www.practicallaw.com/2-384-0121) (11 November 2008)
Typical provisions in executive share plans (www.practicallaw.com/1-383-2800) (15 September 2008)
What happens to employee option holders when a company becomes insolvent? (www.practicallaw.com/9-383-2523) (8 September 2008)
Incentives due diligence on the purchase of a company (www.practicallaw.com/8-382-0040) (27 May 2008)
Paying directors' bonuses in shares under the Listing Rules (www.practicallaw.com/9-382-1299) (3 June 2008)
Are you giving too much weight to the ABI's pronouncements? (www.practicallaw.com/5-381-2602) (8 April 2008)
Share incentives: what do other companies do? (www.practicallaw.com/9-380-6802) (12 February 2008)
What information should be included in an AIM offering circular to cover share option matters? (www.practicallaw.com/2-379-1427) (4 December 2007)
What is the market value for EMI options granted on admission to AIM? (www.practicallaw.com/8-379-8727) (11 December 2007)
The 5% dilution limit for share plans (www.practicallaw.com/7-370-2004) (3 July 2007)
The new ABI approach to good leaver provisions in share plans (www.practicallaw.com/0-368-8983)(27 June 2007)
Implications for share schemes advisers of the Newcastle International Airport case (www.practicallaw.com/8-522-2563) (17 December 2012)
Will awards to non-employees really taint an employees' share scheme? (www.practicallaw.com/2-504-6704) (1 February 2011)
Are shadow directors' shares and options subject to the employment-related securities tax rules? (www.practicallaw.com/4-503-1810) (31 August 2010)
Financial assistance and funding an EBT (www.practicallaw.com/4-500-1200) (29 September 2009)
Data protection rules in share plans (www.practicallaw.com/4-385-6842) (7 April 2009)
Asking the trustees of an EBT to buy a leaver's shares (www.practicallaw.com/5-385-0019) (10 February 2009)
Third party rights in share incentive plans (www.practicallaw.com/9-384-3673) (6 January 2009)
Is a set of rules necessary for an employees' share scheme? (www.practicallaw.com/8-383-1388) (2 September 2008)
Can we backdate option grants? (www.practicallaw.com/1-382-8855) (5 August 2008)
Managing confidentiality issues in private company share plans (www.practicallaw.com/9-382-2699) (1 July 2008)
Subscriptions for shares by private company directors/employees (www.practicallaw.com/4-382-3168) (17 June 2008)
Implications of share plans being "employees' share schemes" (www.practicallaw.com/1-381-2048) (15 April 2008)
Awarding shares and share options to non-employees (www.practicallaw.com/9-371-2988) (10 July 2007)
Can we grant options over shares with an exercise price less than current market value? (www.practicallaw.com/7-366-8953) (11 June 2007)
Financial assistance and funding an EBT (www.practicallaw.com/4-500-1200) (29 September 2009)
Values of options and LTIPs when share price volatility increases (www.practicallaw.com/0-384-2809) (9 December 2008)
Deferral of bonuses to benefit from a reduced income tax rate (www.practicallaw.com/8-523-8781) (5 February 2013)
Setting up a growth share plan (www.practicallaw.com/6-501-5989) (6 April 2010)
Techniques for mitigating high earners' income tax at 50% (www.practicallaw.com/8-501-7572) (23 March 2010)
Tax treatment of growth shares and flowering shares (www.practicallaw.com/8-501-5422) (9 March 2010)
An introduction to growth shares and flowering shares (www.practicallaw.com/1-501-4690) (23 February 2010)
Should we grant performance shares or nil cost options under our performance share plan? (www.practicallaw.com/0-500-1235) (22 September 2009)
Should we renew our CSOP? (www.practicallaw.com/6-422-3131) (1 September 2009)
Accelerating the vesting of options and share awards to avoid the 50% income tax rate (www.practicallaw.com/2-422-1252) (11 August 2009)
What can be done with share incentives to address the new 50% rate of income tax? (www.practicallaw.com/7-386-8443) (28 July 2009)
Shared growth plans (www.practicallaw.com/5-386-1720) (26 May 2009)
What do you make of the employee shareholder (employee owner) proposals? (www.practicallaw.com/8-521-8759) (16 October 2012)
Do agency workers now have rights to benefits equivalent to share plans and bonuses? (www.practicallaw.com/8-511-4728) (8 November 2011)
When will a non-contractual PILON be taxable as employment income? (www.practicallaw.com/7-500-8441) (27 November 2009)
Can we exclude claims from option/award holders for breach of contract relating to board discretion? (www.practicallaw.com/5-500-4613) (13 October 2009)
What is the tax treatment of a redundancy payment if the employee is retiring? (www.practicallaw.com/7-386-3624) (28 July 2009)
Childcare vouchers and maternity leave (www.practicallaw.com/3-386-3918) (9 June 2009)
Referring to share plans in employment offers and employment contracts (www.practicallaw.com/9-385-8155) (21 April 2009)
Clawback of employee shares and bonuses (www.practicallaw.com/9-385-5289) (31 March 2009)
Possible issues on bonus deferral (www.practicallaw.com/0-385-1592) (3 March 2009)
TUPE and a buyer's obligation to provide a share plan (www.practicallaw.com/2-384-1502) (2 December 2008)
Negotiating a private company share option agreement for a new senior executive (www.practicallaw.com/2-383-8123) (28 October 2008)
Typical provisions in share plans (www.practicallaw.com/1-383-2800) (15 September 2008)
Managing confidentiality issues in private company share plans (www.practicallaw.com/9-382-2699) (1 July 2008)
What share scheme advice should I give to a senior employee who has a dispute with his employer? (www.practicallaw.com/0-379-2437) (11 March 2008)
How do we work out how many share options to offer a new recruit? (www.practicallaw.com/7-378-8465) (23 October 2007)
Planning a new executive incentive arrangement: initial discussion points (www.practicallaw.com/8-376-5393) (30 October 2007)
Can an executive director keep his options after becoming a consultant? (www.practicallaw.com/3-363-4960) (29 May 2007)
Rollover of a share option granted before UK residence (www.practicallaw.com/1-501-3799) (9 February 2010)
Granting UK share options to US employees (www.practicallaw.com/7-386-5171) (29 June 2009)
US section 423 ESPPs - making similar arrangements in the UK (www.practicallaw.com/8-372-1021) (24 July 2007)
US section 423 ESPPs (www.practicallaw.com/4-371-1991) (17 July 2007)
Using phantom share options (www.practicallaw.com/1-503-9087) (25 November 2010)
Grant of employee share options by individual shareholders (www.practicallaw.com/2-501-4331) (13 July 2010)
Setting up a growth share plan (www.practicallaw.com/6-501-5989) (6 April 2010)
Tax treatment of growth shares and flowering shares (www.practicallaw.com/8-501-5422) (9 March 2010)
An introduction to growth shares and flowering shares (www.practicallaw.com/1-501-4690) (23 February 2010)
Rollover of restricted securities (www.practicallaw.com/4-500-5887) (3 November 2009)
Should we grant performance shares or nil cost options under our performance share plan? (www.practicallaw.com/0-500-1235) (22 September 2009)
What can be done with share incentives to address the new 50% rate of income tax? (www.practicallaw.com/7-386-8443) (28 July 2009)
Shared growth plans (www.practicallaw.com/5-386-1720) (26 May 2009)
Third party rights in share incentive plans (www.practicallaw.com/9-384-3673) (6 January 2009)
Do executors pay income tax if options are exercised after death? (www.practicallaw.com/1-384-4389) (16 December 2008)
Values of options and LTIPs when share price volatility increases (www.practicallaw.com/0-384-2809) (9 December 2008)
How to find share incentive guidance on the HMRC website (www.practicallaw.com/3-384-0644) (18 November 2008)
The new tax rules for expatriate share incentives - what about performance share plans? (www.practicallaw.com/5-383-8697) (4 November 2008)
Typical provisions in share plans (www.practicallaw.com/1-383-2800) (15 September 2008)
Do option plan rules need to refer certain questions to the auditors? (www.practicallaw.com/7-381-2229) (22 April 2008)
How to surrender options for cash (www.practicallaw.com/7-379-9039) (13 December 2007)
How risky would it be to start providing EMI option advice? (www.practicallaw.com/5-379-0469) (13 November 2007)
Planning a new incentive arrangement: initial discussion points (www.practicallaw.com/8-376-5393) (30 October 2007)
Can an executive director keep his unapproved options after becoming a consultant? (www.practicallaw.com/3-363-4960) (29 May 2007)
LTIPs vs. share options: I'm too embarrassed to ask the difference (www.practicallaw.com/7-259-4958) (5 April 2007)
