Victoria House, 116 Colmore Row,
Birmingham B3 3BD
0121 281 5798


Remuneration guidelines of the Investment Association

23 November 2020

The remuneration guidelines of the Investment Association are central to the design of pay and incentive packages which are likely to be acceptable to investors. This includes their recommendations for the design of employee share schemes...
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Pett Franklin advises technology company

25 August 2020

Pett Franklin have implemented a bespoke non-EMI share scheme for Landlord Vision
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EMI Options and Furlough

19 August 2020

HMRC has now confirmed its position on EMI schemes and satisfying the working time arrangements...
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Joint Share Ownership Plans - How do they work?

20 July 2020

A joint share ownership plan (or JSOP) is based on the following central features...
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EMI and Furloughing

06 July 2020

We have discussed previously – see: Furlough and EMI – the uncertainty regarding the impact of Furlough and EMI...
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Corporation tax deductions in the context of employee share schemes

24 June 2020

In the recent case of HMRC v NCL, the Court of Appeal (COA) dismissed HMRC’s appeal against an earlier decision by the Upper Tribunal (UT) in 2019...
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HMRC Guidance - Employee Share Schemes and Covid 19

10 June 2020

HMRC have issued an updated bulletin relating to employee share schemes and Covid 19 – see: ERS Bulletin 35...
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Employee Share Schemes – The New Normal

09 June 2020

Covid 19 has revolutionised business, social and economic life in the UK and the rest of the World...
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Furlough scheme National Insurance peculiarities

21 April 2020

Edward Franklin explains how the Corona Virus Job Retention Scheme can penalise employers paying 100% wages
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Furlough Grants and EMI

30 March 2020

Stephen Woodhouse summarises risks around EMI and Furlough
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