Introduction to your finance departmentOverview of the finance departmentThe finance department and the legal department usually work very closely...
Getting the Deal Through: Merger Control 2022Jurisdictions coveredThe following jurisdictions are covered in this report:Albania; Australia; Austria;...
A guide to project management—Part 4: Project lifecycleWhen managing a project or programme, it is likely to have key phases with sub-project tasks. A...
Sample team meeting agenda Dear all, here’s the agenda for the next legal team meeting. Please take the time to read it [and any supporting materials]...
Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
Early leavers—preservationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57 on 6 April 2028 (save for members of the firefighters, police and armed forces public service pension schemes).The Finance Act 2022 will also give
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
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