Q&As

Comprehend the law and how it impacts your clients. Q&As shine a light on common issues

Legal Research

Q&As
This Q&A looks at the impact of Brexit on cross-border transfers of personal data involving the UK and EEA, under the General Data Protection...
20th Apr
Q&As
Unlike company general meetings and annual general meetings, there are no provisions in the Companies Act 2006  regulating board meetings or...
8th Apr
Q&As
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
8th Apr
Q&As
HMRC considers that an amendment to an enterprise management incentive (EMI) option will be the grant of a new right if it involves any change to the...
6th Apr
Q&As
By virtue of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692 any...
30th Mar
Q&As
Notwithstanding the tax position taken by HMRC, as a matter of company law the payment of a contribution by an employee-ownership trust (EOT)-owned...
26th Mar
Q&As
A Schedule 2 Share Incentive Plan (SIP) must provide for the setting up of a trust to hold plan shares. The SIP legislation sets out various...
19th Mar
Q&As
It is important to note that the position of a person whose employment was terminated without notice (and without being entitled to notice), such as...
19th Mar
Q&As
Written in partnership with Melissa Ratchev (Associate, Hogan Lovells International LLP) and Maegen Morrison (Partner, Hogan Lovells International...
16th Mar
Q&As
Despite there being no express terms of variation in the employee benefit trust (EBT) deed, it should be noted that amendments can often be effected...
2nd Mar
Q&As
An employee benefit trust (EBT) is a discretionary trust which means that it is a trust for a class of beneficiaries as opposed to...
15th Feb
Q&As
When considering offering shares to employees, whether directly and/or pursuant to a share plan, employer companies and company shareholders need to...
15th Feb
Q&As
If a valid election under section 431 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) is not made within the prescribed 14-day limit...
15th Feb
Q&As
Entrepreneurs’ relief (ER) is a complex relief for individuals and certain trusts from capital gains tax in respect of disposals of certain business...
15th Feb
Q&As
SDRT does not arise on the grant of an option, however, it could arise on an assignment of the option. The grant of an option does not involve a...
Produced in partnership with Sean Randall of Blick Rothenberg 15th Feb
Q&As
From a share incentives perspective, it is possible to grant unapproved share options over shares in the same company at different exercise or option...
15th Feb
Q&As
Entrepreneurs' relief (ER) is a reduced rate of capital gains tax (CGT) that individuals or trustees, but not companies, can claim when they dispose...
15th Feb
Q&As
Restricted securities are, broadly, employment-related securities which:•at the date of acquisition•are subject to identifiable restrictions•that...
15th Feb
Q&As
On the basis that these shares are available to the employees by reason of their respective employments, the relevant shares will be...
15th Feb

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