Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
This Practice Note contains information on the Finance Bill 2021 (FB 2021), detailing its progress through Parliament to Royal Assent and describing...
This Practice Note draws together content on the fiscal events throughout the tax year 2020-21 starting with the publication of draft provisions for...
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note draws together analysis on the key milestones of the 2015/16...
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note draws together analysis on the key milestones of the 2014/15...
ARCHIVED: This Practice Note has been archived and is not maintained.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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