This Practice Note examines the characteristics of the most common US all-employee plans—the employee stock purchase plan (ESPP) and the main UK all-employee plans—the save as you earn (SAYE) and the share incentive plan (SIP). It also compares US incentive stock options (ISOs) to the main two discretionary plans in the UK—the company share option plan (CSOP) and the enterprise management incentives (EMI) plan. Finally, it compares the most common forms of non tax-advantaged share schemes in both jurisdictions. This Practice Note is written in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard.
Conduct risk is fundamental to Financial Conduct Authority's (FCA) regulatory approach. Since the publication of the 2013 Risk Outlook the FCA has published a number of other papers/market studies which demonstrate the evolution of its approach in relation to conduct risk. This Practice Note considers the evolution of the FCA’s thinking in this area and looks at some examples that can give rise to conduct risk.
This Practice Note provides an introduction to the production of biomethane (a form of biogas and also known as ‘green gas’ in light of its renewable nature). The Practice Note included details of biomethane’s common uses and an overview of the injection of biomethane into the Great Britain (GB) gas grid. It also includes an examination of the funding options available for biomethane projects, an outline of key GB regulation and applicable industry codes; an examination of the GB market and grid connection process for biomethane; and examples of gas to grid biomethane projects.
Conduct risk is a corner stone of the Financial Conduct Authority's (FCA) regulatory approach. Conduct risk can present itself in various different ways but are typically driven by the same underlying issues, namely inherent factors, structures and behaviours and environmental factors. This Practice Note focuses on the implications arising from the key drivers of conduct risk.
Conduct risk is a corner stone of the Financial Conduct Authority's regulatory approach. The Financial Conduct Authority began the rhetoric of conduct risk in its ‘Risk Outlook 2013’ and has developed its thinking since then. This Practice note considers key drivers that give rise to conduct risk.
This Practice Note provides a high level guide to the key regulatory and practical issues relating to outsourcing in the insurance sector. This outlines the legislation and other rules that apply to insurance outsourcing, including the Financial Services and Markets Act 2000 (FSMA 2000), the roles of the Prudential Regulation Authority (PRA) and Financial Conduct Authority (FCA), the Directive 2009/138/EC, Solvency II, European Commission Delegated Regulation (EU) 2017/653, Article 49 of Directive 2009/138/EC, and regulation by Lloyd’s of London.
This Practice Note, produced in partnership with Emma Sadler of Addleshaw Goddard, offers guidance to insolvency practitioners on environmental law. It includes the main laws and regulations in this area, the type of situations where environmental issues arise and how insolvency practitioners can seek to limit the risk of personal liability.
This Practice Note, produced in partnership with Tim Cooper of Addleshaw Goddard LLP, looks at the insolvency of ordinary partnerships and limited partnerships in Scotland. It considers how a Scottish partnership can apply for its own sequestration, how creditors can petition for sequestration and other differences for Scottish partnerships.
This Practice Note, produced in partnership with Tim Cooper of Addleshaw Goddard LLP, looks at the process to enter creditors’ voluntary liquidation (CVL) of a company registered in Scotland and the appointment of a liquidator by creditors.
This Practice Note, produced in partnership with Tim Cooper of Addleshaw Goddard LLP, is one of a series of Practice Notes, and describes Part 3 of the Insolvency (Scotland) (Receivership and Winding Up) Rules 2018 in relation to members’ voluntary liquidation (MVL). This Practice Note summarises what changes to procedure and practice apply following the coming into force of the new rules on 6 April 2019.
This Practice Note looks at the four different types of award under a share incentive plan, those being: partnership shares, free shares, matching shares and dividend shares. This Practice Note is written in conjunction with Jonathan Fletcher Rogers of Addleshaw Goddard.
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