This week's edition of Share Incentives weekly highlights includes (1) HMRC’s Employment Related Securities Bulletin 39 and (2) the High Pay Centre’s CEO Pay Survey 2021.
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Admissibility of hearsay evidence in criminal proceedingsHow to identify hearsayThe definition of hearsay is contained in the Criminal Justice Act 2003 (CJA 2003). It comprises of four essential elements.There must be:•a statement•made out of court•relied on for the truth of the matter stated,
What is a third party debt order (TPDO)?This Practice Note explains what a third party debt order (TPDO) (previously known as garnishee orders) is as a means of enforcing a judgment debt, with reference to CPR 72. The order directs a third party who owes money to the judgment debtor to pay that
Issue of redeemable sharesA limited company that proposes to issue redeemable shares must comply with the provisions of the Companies Act 2006 (CA 2006).Why do companies issue redeemable shares?A company may wish to issue redeemable shares so that it has an alternative way to return surplus capital
Working with counselInstructing counsel to advocate on a client’s behalf should be a matter of careful thought and preparation. The role of counsel is to provide independent objective advice and to deploy the skill of advocacy on behalf of the client. Although they are part of a team, they also
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