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Practice notes
Warranty and indemnity and contingent risk insurance in distressed M&A transactionsDespite economies around the world receiving unprecedented...
1st Aug
Practice notes
Practical guidance on the taxation of share options for internationally mobile employeesThis Practice Note summarises the taxation of internationally...
Produced in partnership with Lewin Higgins-Green of FTI Consulting 1st Aug
Practice notes
Employee benefit trusts and inheritance tax considerationsOverview of potential IHT chargesIt is important when establishing or operating an employee...
1st Aug
Practice notes
Brexit—alternative UK trade models [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.As of 31 January 2020 (exit day),...
Produced in partnership with Adam Cygan of University of Leicester 1st Aug
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
1st Aug
Practice notes
Selecting the right share schemeSelecting the right share scheme is fundamental to ensuring that the arrangement meets the company’s specific needs...
1st Aug
Practice notes
Employee shareholder shares—shares for rights [Archived]Archived: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used...
Produced in partnership with Stephen Woodhouse and William Franklin 1st Aug
Practice notes
Valuing employment-related securitiesCoronavirus (COVID-19): On 8 June 2020, HMRC confirmed in its Employment Related Securities Bulletin 35 that any...
Produced in partnership with Renu Birla 1st Aug
Practice notes
Convention rightsThe European Convention on Human Rights (ECHR) was adopted by the Council of Europe in 1950. The ECHR sets out the rights and...
Produced in partnership with Alexander Campbell of Field Court Chambers 1st Aug
Practice notes
Examining common disguised remuneration scenarios in share schemesHMRC has, for many years, sought to ensure that the rewards gained from employment...
1st Aug
Practice notes
Brexit—introduction to the Withdrawal AgreementSTOP PRESS: On 28 June 2021, the European Commission adopted an adequacy decision for the UK under the...
Produced in partnership with Kieran Laird of Gowling WLG 31st Jul
Practice notes
Employee benefit trusts—on-shore and offshore trusts and tax implicationsTrustees are generally treated as UK resident if all the trustees are...
Produced in partnership with Jeremy Glover (Share Schemes) 31st Jul
Practice notes
An introduction to devolution in Scotland, Wales and Northern IrelandIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Produced in partnership with Andrew Mylne, Head of Non-Government Bills Unit, Scottish Parliament 31st Jul
Practice notes
Optional remuneration arrangementsWhat are optional remuneration arrangements?The rules surrounding Optional Remuneration Arrangements (‘OpRAs’) were...
Produced in partnership with Lewin Higgins-Green of FTI Consulting 31st Jul
Practice notes
Joint share ownership plans—comparisons with other share scheme structuresJointly owned awards are no more and no less than their description implies,...
Produced in partnership with Stephen Woodhouse and William Franklin 31st Jul
Practice notes
What is a long-term incentive plan?A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive...
Produced in partnership with Jeremy Edwards of Baker McKenzie 31st Jul
Practice notes
Judicial review in the Upper TribunalThe Tribunals, Courts and Enforcement Act 2007 (TCEA 2007) established the First-tier Tribunal (FTT) and the...
Produced in partnership with Melanie Carter and Alistair Williams of Bates Wells 31st Jul
Practice notes
Brexit legislation tracker 2017–19 [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. It tracks the progress of UK...
31st Jul
Practice notes
What is an employee benefit trust?The EBT as a trustAn employee benefit trust (EBT) is a form of trust. A trust refers to the legal relationship...
Produced in partnership with Jeremy Glover (Share Schemes) 31st Jul
Practice notes
The advantages and disadvantages of each share incentive arrangementThis Practice Note seeks to summarise the main advantages and disadvantages of...
31st Jul

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