The following Share Incentives practice note provides comprehensive and up to date legal information covering:
BREXIT IMPACT: The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Practice Note: Brexit—accounts and reports. In particular, while the definition of traded companies currently includes UK incorporated companies whose shares are admitted to trading on an EEA regulated market, following the end of the Brexit implementation period, only companies whose shares are admitted to trading on a UK regulated market or an EU regulated markets (ie not all EEA regulated markets) will be treated as traded companies. This impacts which companies fall within scope of the directors’ remuneration regime for quoted companies and unquoted traded companies. For further details, see Practice Note: Directors’ remuneration—quoted and unquoted traded companies.
This Practice Note summarises the statutory and regulatory requirements for the preparation of a directors’ remuneration report by quoted companies and, from 10 June 2019, unquoted traded companies. These requirements do not apply to companies with shares admitted on AIM or to non-UK incorporated companies.
The tables below are broken down into sections, each of which deals with a different topic and compares the different requirements under each piece of legislation/guidelines in relation to that topic. Where a section of the table is left blank, the relevant legislation/guidance is silent on the issue in question. The table is a summary only of the legislation/guidelines, more detailed Practice Notes referred
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This Practice Note considers the question of when court proceedings can be stayed. It identifies scenarios in which a party may apply for a stay of proceedings, including to allow for: a jurisdictional challenge; arbitration; an attempt to settle; related criminal proceedings; an opportunity to
Defending a tort claim—general considerationsIn reality, many claims are ‘defended’ on the basis that the defendant either did not owe the claimant a duty, or there was no breach of duty or there was a break in the chain of causation.In each of those cases, the claimant has failed to establish that
Intimidation of witnesses and jurorsIntimidation of witnesses and/or jurors is an offence under section 51 of the Criminal Justice and Public Order Act 1994 (CJPOA 1994). An offence is committed where a defendant:•does an act which intimidates, and is intended to intimidate, another person (the
What is the slip rule?The slip rule is a process by which the court may correct an accidental slip or omission in a judgment or order (see: CPR 40.12 and CPR PD 40B, paras 4.1 and 4.5).This rule only covers genuine slips or omissions in the wording of a sealed court order or handed down judgment
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