Where a company or individual employee does not meet the criteria for enterprise management incentives, there are a number of statutory and non-statutory alternatives for companies wishing to grant awards to targeted individuals. The reform of CSOP and introduction of employee shareholder status means that there is a choice of advantageous statutory share schemes in addition to the various non-statutory arrangements that employers have used in the past.
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Where a company or individual employee does not meet the criteria for enterprise management incentives, there are a number of statutory and non-statutory alternatives for companies wishing to grant awards to targeted individuals. The reform of CSOP and introduction of employee shareholder status means that there is a choice of advantageous statutory share schemes in addition to the various non-statutory arrangements that employers have used in the past.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: