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approved share scheme

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  • approved scheme — A share scheme approved by HM Revenue & Customs, which enjoys valuable tax reliefs. Related links HM Revenue & Customs (HMRC) Model Code Practical Law Dictionary. Glossary …   Law dictionary

  • Share repurchase — In some countries, including the United States and the United Kingdom, corporations can buy back their own stock in a share repurchase, also known as a stock repurchase or share buyback. There has been a meteoric rise in the use of share… …   Wikipedia

  • share option — stock option 1) A benefit sometimes offered to employees, especially new employees, in which they are given an option to buy shares in the company for which they work at a favourable fixed price or at a stated discount to the market price. An… …   Big dictionary of business and management

  • approved executive share option scheme — Approved Executive Share Option Scheme/Selective Share Option Scheme A share option scheme approved by the Inland Revenue under the provisions of the Income and Corporations Taxes Act 1988. These types of schemes are by far the most flexible of… …   Law dictionary

  • Approved Savings-Related Share Option Scheme — A share option scheme linked to a savings contract taken out usually with our building society governed by the Income and Corporation Taxes Act 1988. The limits to the amount that may be saved and the number of shares over which an option may be… …   Law dictionary

  • Share Incentive Plan — The Share Incentive Plan (the ‘SIP’) was first introduced in the UK in 2000. SIP s are an HMRC (Her Majesty s Revenue Customs) approved, tax efficient all employee plan, which provides companies with the flexibility to tailor the plan to meet… …   Wikipedia

  • approved deferred share trust — ADST A trust fund set up by a British company, and approved by HM Revenue and Customs, that purchases shares in that company for the benefit of its employees. Tax on dividends is deferred until the shares are sold and is then paid at a reduced… …   Big dictionary of business and management

  • all employee share ownership plan — (AESOP) A HM Revenue & Customs approved share scheme which offers tax benefits, now known as share incentive plans. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

  • company share option plan — (CSOP) A HM Revenue & Customs approved share scheme under which an employee is granted a right (known as an option) to buy a fixed number of shares at a fixed price in a set period of time. Practical Law Dictionary. Glossary of UK, US and… …   Law dictionary

  • savings related share option scheme — An approved share option scheme established by an employer for the benefit of executives or other employees. The Inland Revenue has detailed rules regarding the income tax and capital gains tax chargeable to individuals benefiting from such a… …   Accounting dictionary

  • savings related share option scheme — An approved share option scheme established by an employer for the benefit of executives or other employees. HM Customs and Revenue has detailed rules regarding the income tax and capital gains tax chargeable to individuals benefiting from such a …   Big dictionary of business and management