Equity Incentives Update - Spring 2017

Private Equity Alert

By:

Welcome to issue 1 of our Equity Incentives Update, dedicated to keeping companies informed about legal and regulatory developments affecting share-based incentives.

In this issue we cover:

  • Reporting of share-based compensation under the proposed Gender Pay Gap Reporting Regulations which will apply from April 2017 to all employers with 250 or more employees
  • Dealing restrictions and disclosure requirements for employee share schemes under MAR
  • New HMRC guidance on how employees may “make good” tax arising in relation to share incentives to avoid a double tax charge
  • Data privacy issues for share scheme operators
  • A new HMRC tax interpretation which will impact listed companies which operate post-vesting holding restrictions
  • Brexit considerations for share schemes

Read the full publication here.