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 | Employee share schemes: loans to employees and directors ... An overview of the application of the Consumer Credit Act 1974 to loans to employees or directors made or arranged by the company in the context of an employee share scheme. | Practice notes | Maintained |
| 3 | Internal rate of return (IRR): an introduction This note introduces the concept, use and calculation of internal rate of return as a measure of performance in private equity investments. | Practice notes | Maintained |