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Practice notes
The tax treatment of payments in lieu of notice (PILONs) fundamentally changed under the amendments to sections 402 to 404 of the Income Tax (Earnings...
Produced in partnership with Sam Whitaker of Shearman & Sterling 21st Apr
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
21st Apr
Practice notes
This Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the UK’s withdrawal from the...
21st Apr
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
20th Apr
Practice notes
STOP PRESS (20/4/21): On 15 April 2021, HM Treasury published a further Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020, ...
20th Apr
Practice notes
On 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU. On 29 March 2017,...
19th Apr
Practice notes
Understanding the impact of a corporate transaction on the company's share incentivesIf a company is subject to a corporate transaction, this will...
19th Apr
Practice notes
This Practice Note discusses the impact of Brexit on the general processing of personal data under the General Data Protection Regulation, Regulation...
16th Apr
Practice notes
Overview of key issuesThe key concepts discussed in this Practice Note are:•why share incentives are a key issue on a takeover by scheme of...
Produced in partnership with Sarah Ferguson of DLA Piper and Nicky Griffin of Pinsent Masons 16th Apr
Practice notes
The off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public authority, and•from 6 April 2021, a private sector entity (other than...
16th Apr
Practice notes
STOP PRESS: On 15 March 2021, HMRC announced that the original deadline of 10 March 2022 for registering trusts with the Trust Registration Service...
Produced in partnership with Gemma Davies of BDO 16th Apr
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
16th Apr
Practice notes
STOP PRESS: On 15 March 2021, HMRC announced that the original deadline of 10 March 2022 for registering trusts with the Trust Registration Service...
16th Apr
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
16th Apr
Practice notes
This Practice Note contains information on the Finance Bill 2021 (FB 2021), detailing its progress through Parliament to Royal Assent and describing...
16th Apr
Practice notes
This Practice Note provides details of the various versions of the HMRC and DHSC guidance relating to the Coronavirus Job Retention Scheme (CJRS) that...
15th Apr
Practice notes
STOP PRESS (13/4/21): The Chancellor has made a Treasury Direction (as amended) in relation to the fourth SEISS grant (SEISS 4), covering the period 1...
15th Apr
Practice notes
The off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public authority, and•from 6 April 2021, a private sector entity (other than...
15th Apr
Practice notes
This Practice Note sets out the areas of UK tax law that are affected by the UK's exit from the European Union (EU) (Brexit) and how.As of exit day...
15th Apr
Practice notes
This Practice Note outlines the key general implications in relation to employment law in England arising from the UK’s withdrawal from the European...
15th Apr

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