This week’s edition of Share Incentives highlights includes: (1) the latest updates on coronavirus (COVID-19) relevant to employee share incentives and (2) a continued focus on executive remuneration as the AGM season begins.
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
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