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Budgets, Autumn Statements and Finance Bills

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Share Incentives weekly highlights—16 September 2021

Share Incentives weekly highlights—16 September 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—16 September 2021

Share Incentives weekly highlights—9 September 2021

Share Incentives weekly highlights—9 September 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—9 September 2021

Share Incentives weekly highlights—2 September 2021

Share Incentives weekly highlights—2 September 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—2 September 2021

High Court rejects judicial review in loan charge repayment case (R (oao Iain Clamp))

High Court rejects judicial review in loan charge repayment case (R (oao Iain Clamp))

The following Employment news provides comprehensive and up to date legal information on High Court rejects judicial review in loan charge repayment case (R (oao Iain Clamp))

Featured Share Incentives content

Directors’ remuneration

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration...

Financial Conduct Authority—Principles for Businesses (PRIN)

Financial Conduct Authority—Principles for Businesses (PRIN)

Financial Conduct Authority—Principles for Businesses (PRIN)This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial...

Malus and clawback

Malus and clawback

Malus and clawbackFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to...

Remuneration Code for BIPRU firms

Remuneration Code for BIPRU firms

Remuneration Code for BIPRU firmsBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation...

Practice notes

How CSOPs work and key features

How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
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19th May
Practice notes

The Quoted Companies Alliance (QCA) Corporate Governance Code

The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes

Payments for a director’s loss of office

Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
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19th May
Practice notes

How employment income is taxed—non-cash earnings or benefits

How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes

IFPRU Remuneration Code

IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes

Unapproved share options—tax treatment

Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents

Clawback clause

FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes

Brexit legislation tracker

Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
tag iconBrexit
Practice notes

Non-executive directors—independence

Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
tag iconIn-house
Practice notes

FATCA in the UK—the UK:US Intergovernmental Agreement: an outline

FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
tag iconIn-house
Practice notes

Introduction to retained EU law

Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
tag iconBrexit
Practice notes

The Budget and Finance Bill process

The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes

Unapproved share options

Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes

EMI—trading activities

EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes

Comparison of UK and US share incentive arrangements

Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes

How do I contact HMRC with a share schemes related query?

How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Budgets, Autumn Statements and Finance Bills content

Practice notes

The Budget and Finance Bill process

The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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3rd Sep
Practice notes

Tax—Finance Act 2021—progress through Parliament [Archived]

Tax—Finance Act 2021—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
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31st Aug
Practice notes

2018–19—Budget, Finance Bill and Spring Statement—Tax analysis [Archived]

2018–19—Budget, Finance Bill and Spring Statement—Tax analysis [Archived]This Practice Note draws together content on the fiscal events throughout the...
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18th Aug
Practice notes

Autumn Statement 2015 to Finance Bill 2016—Lexis®PSL Tax Analysis [Archived]

Autumn Statement 2015 to Finance Bill 2016—Lexis®PSL Tax Analysis [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This...
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15th Aug
Practice notes

Finance Act 2014—progress through Parliament [Archived]

Finance Act 2014—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
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15th Aug
Practice notes

Tax—Finance Act 2019—progress through Parliament [Archived]

Tax—Finance Act 2019—progress through Parliament [Archived]This Practice Note contains information on Finance Act 2019 (FA 2019) which received Royal...
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15th Aug
Practice notes

Finance (No 2) Act 2017—progress through Parliament [Archived]

Finance (No 2) Act 2017—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
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15th Aug
Practice notes

Finance (No 2) Act 2015—progress through Parliament

Finance (No 2) Act 2015—progress through ParliamentThis Practice Note contains information on Finance (No 2) Act 2015 (F(No 2)A 2015) which received...
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15th Aug
Practice notes

2017–18—Budget, Finance Bill and Spring Statement—Tax analysis [Archived]

2017–18—Budget, Finance Bill and Spring Statement—Tax analysis [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This...
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15th Aug
Practice notes

Finance Act 2018—progress through Parliament [Archived]

Finance Act 2018—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
Read More >
15th Aug
Practice notes

Finance Act 2016—progress through Parliament [Archived]

Finance Act 2016—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
Read More >
15th Aug
Practice notes

Autumn Statement 2016 to Finance Bill 2017—Tax Analysis [Archived]

Autumn Statement 2016 to Finance Bill 2017—Tax Analysis [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This Practice...
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15th Aug
Practice notes

2019–20—Budget and Finance Bill—Tax analysis [Archived]

2019–20—Budget and Finance Bill—Tax analysis [Archived]This Practice Note draws together content on the fiscal events throughout the tax year 2019–20...
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15th Aug
Practice notes

Finance Act 2015—progress through Parliament [Archived]

Finance Act 2015—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
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15th Aug
Practice notes

2020–21—Budget and Finance Bill—Tax analysis [Archived]

2020–21—Budget and Finance Bill—Tax analysis [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note draws...
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15th Aug
Practice notes

Autumn Statement 2014 to Finance (No 2) Act 2015—Lexis®PSL Tax Analysis [Archived]

Autumn Statement 2014 to Finance (No 2) Act 2015—Lexis®PSL Tax Analysis [Archived]ARCHIVED: This Practice Note has been archived and is not...
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15th Aug
Practice notes

Finance Act 2017—progress through Parliament [Archived]

Finance Act 2017—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note...
Read More >
15th Aug

Popular documents

Subrogation in insurance and reinsurance

Subrogation in insurance and reinsurance

Subrogation in insurance and reinsuranceWhat is the right of subrogation?In the context of insurance and reinsurance, the right of subrogation entitles an insurer or reinsurer, having indemnified the (re)insured, to ‘step into its shoes’ to bring an action in the (re)insured’s name. For the purpose

SRA Code of Conduct for individuals and firms

SRA Code of Conduct for individuals and firms

SRA Code of Conduct for individuals and firmsThis Practice Note provides guidance on the SRA Codes of Conduct, contained in the SRA Standards and Regulations, in force from 25 November 2019. The SRA Standards and Regulations include two Codes of Conduct—a Code forSolicitors, RELs and RFLs and a Code

Reserved judgments

Reserved judgments

Reserved judgmentsWhat is a reserved judgment?A court can reserve judgment by giving its decision at a later date in writing, after the trial or hearing (as opposed to an ex tempore judgment which is given by the judge orally straight after the hearing or trial). At the end of the hearing the judge

Provisional sums

Provisional sums

Provisional sumsWhat are provisional sums?There is no precise standard definition of provisional sum but it is generally understood to refer to an amount inserted in a bill of quantities, or contract sum analysis, to cover certain items of work that cannot be accurately defined, detailed or valued