Squire Patton Boggs

This Practice Note provides an overview of the main issues in decommission of oil and gas installations and pipelines that may give rise to disputes between interested parties, including Section 29 Notices, decommissioning security agreements (DSAs) and contractor disputes in relation to delay, variation, force majeure and indemnity provisions covering property damage and pollution.

Share awards to employees can often benefit from exemptions so that they do not breach the Financial Services and Markets Act 2000 (FSMA 2000). However, granting share awards to non-employees such as non-executive directors, can be less straightforward as a number of those exemptions do not apply. This Practice Note considers the issues under FSMA 2000 of granting share awards to non executive directors and identifies possibly exemptions under FSMA 2000 which may nevertheless be available in some circumstances. Written in partnership with Paul Anderson and Alex Paterson of Squire Patton Boggs.

This Practice Note explains the income tax provisions that apply to offshore employment intermediaries, including a summary of the position before and after the changes introduced by the Finance Act 2014, and key practical considerations to be aware of following those changes. This Practice Note was produced in partnership with Patrick Ford of Squire Patton Boggs.

This Practice Note explains the income tax provisions that apply to onshore employment intermediaries, including a summary of the position before and after the changes introduced by the Finance Act 2014. This Practice Note was produced in partnership with Patrick Ford of Squire Patton Boggs.

This Practice Note summarises the key practical considerations for entities within the scope of the onshore employment intermediaries legislation. This Practice Note was produced in partnership with Patrick Ford of Squire Patton Boggs.

This Practice Note considers supply chain sustainability and sustainable procurement. It discusses how UN Global Compact leads the effort to improve organisations' supply chain sustainability performance. It provides guidance on establishing a supplier code of conduct and developing a supply chain sustainability programme addressing human rights, labour, environmental issues, corruption, litigation and risk management concerns.

This Practice Note looks at the tax treatment of section 75 debts/employer debts/statutory debts and the extent to which such payments are ‘wholly and exclusively for the purposes of the trade’ when paid by UK registered companies. The Note also looks at the deductibility of tax payments under apportionment and withdrawal arrangements, the timing issues involved in making tax deductions of this nature and the specific ways of dealing with the tax issues arising on the sale of a subsidiary in a multi-employer scheme when a section 75 debt is triggered.

This Practice Note considers the EU conflict minerals regime which, by requiring third party audits and disclosures about supply chain due diligence, seeks to reduce the financing of armed conflicts through the trade of minerals.