Budgets, Autumn Statements and Finance Bills

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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...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
This Practice Note provides an introduction to:•why companies have employee ownership models•the main types of share ownership models, and•issues to...
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26th Sep
Practice notes
This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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26th Sep
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...
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Produced in partnership with Stephen Woodhouse 26th Sep
Practice notes
Leaver provisions and different types of schemeWhen drafting a set of share plan rules or an option or award agreement, a company will wish to make...
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26th Sep
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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26th Sep
Practice notes
What are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions have been met (such as the...
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26th Sep
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These...
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26th Sep
Practice notes
The use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs following the...
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26th Sep
Practice notes
What are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the departure will usually result in different...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 26th Sep
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...
Read More >
Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
Read More >
26th Sep
Practice notes
A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive share plans under which a company makes...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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2nd Sep

Most recent Budgets, Autumn Statements and Finance Bills content

Practice notes
This Practice Note draws together content on the fiscal events throughout the tax year 2018–19 starting with the release of draft provisions for...
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25th Sep
Practice notes
This Practice Note contains information on Finance (No 2) Act 2015 (F(No 2)A 2015) which received Royal Assent on 18 November 2015. It is being...
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25th Sep
Practice notes
This Practice Note contains information on Finance Act 2019 (FA 2019) which received Royal Assent on 12 February 2019. It is being retained for...
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25th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note draws together analysis on the key milestones of the 2016-17...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note contains information on Finance Act 2017 (FA 2017) which...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note draws together analysis on the key milestones of the 2014/15...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains information on Finance Act 2015 (FA 2015) which...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains information on Finance (No 2) Act 2017 (F(No 2)A...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note draws together analysis on the key milestones of the 2015/16...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains information on Finance Act 2018 (FA 2018) which...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains information on Finance Act 2014 (FA 2014) which...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note draws together content on the fiscal events throughout the...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains information on Finance Act 2016 (FA 2016) which...
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26th Sep
Practice notes
This Practice Note contains information on the Finance Bill 2021 (FB 2021), detailing its progress through Parliament to Royal Assent and describing...
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27th Sep
Practice notes
The Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating to the national economy. This...
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28th Sep
Practice notes
This Practice Note draws together content on the fiscal events throughout the tax year 2019–20 starting with the release of draft provisions for...
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1st Oct
Practice notes
This Practice Note draws together content on the fiscal events throughout the tax year 2020-21 starting with the publication of draft provisions for...
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9th Oct

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