Discover essential insights on structuring share incentive schemes to attract, retain, and motivate top talent within corporate frameworks. Our practical guidance offers clear, authoritative advice on navigating the complexities of share incentives, ensuring compliance and aligning with your clients' strategic goals. Equip yourself with expertise to craft effective, tailored solutions that drive business success.
The European Commission is consulting on guidelines to support the implementation of Directive 2024/1760 on corporate sustainability due diligence....
The Financial Conduct Authority (FCA) has published consultation paper CP26/19: Changes to our penalty and decision-making policies. The FCA says it...
The European Central Bank (ECB) has published a report on Facilitating the exercise of investor rights: Measures to contribute to a Savings and...
Dispute Resolution analysis: The Court of Appeal considered when a director’s pursuit of corporate opportunities after the breakdown of a...
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
Allotment and issue of shares—fundamentalsSTOP PRESS: A significant restructuring of the UK listing regime came into effect on 29 July 2024, which...
Private companies limited by sharesThis Practice Note summarises the main features of a private company limited by shares. It also covers key...
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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