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.
Corporate analysis: Mr Justice Cawson dismissed applications to strike out an unfair prejudice petition and for reverse summary judgment arising from...
This week's edition of Corporate weekly highlights includes the publication of a Market Standard Trend Report which provides in depth analysis of...
The Financial Reporting Council (FRC) has published its Annual Enforcement Review 2026, outlining its investigations and enforcement activity for the...
The Financial Reporting Council (FRC) has published its Annual Review of Audit Quality 2026, providing a market-wide assessment of audit quality to...
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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 termDefinitionMeaningActa iure imperiiLegal
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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