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Brexit legislation tracker

This Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the UK’s withdrawal from the

Introduction to the EU GDPR and UK GDPR

Brexit: The Retained General Data Protection Regulation, Retained Regulation (EU) 2016/679 (UK GDPR) regime described in this Practice Note is the UK

How EMI schemes work and key features

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

EMI—qualifying companies

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

Practice notes

What is an employee benefit trust?

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...

Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep

Practice notes

Introduction to employee share ownership schemes

This Practice Note provides an introduction to:•why companies have employee ownership models•the main types of share ownership models, and•issues to...

26th Sep

Practice notes

How CSOPs work and key features

This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...

26th Sep

Practice notes

EMI and disqualifying events

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...

26th Sep

Practice notes

EMI—what makes an employee eligible?

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...

26th Sep

Practice notes

Employee ownership trusts

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...

Produced in partnership with Stephen Woodhouse 26th Sep

Practice notes

Drafting leaver provisions in share plans

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...

26th Sep

Practice notes

Unapproved share options—tax treatment

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...

26th Sep

Practice notes

Unapproved share options

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...

26th Sep

Practice notes

Growth shares (value shares)

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...

26th Sep

Practice notes

Malus and clawback

The use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs following the...

26th Sep

Practice notes

Employee share schemes—dealing with leavers

What are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the departure will usually result in different...

Produced in partnership with Jenny Wheater of Duane Morris LLP 26th Sep

In-house

Practice notes

Setting up an employee benefit trust

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...

Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep

Practice notes

Introduction to enterprise management incentives (EMI) schemes

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...

26th Sep

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 share plans under which a company makes...

26th Sep

Practice notes

EMI—requirements for options

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...

2nd Sep

Most recent Budgets, Autumn Statements and Finance Bills content

Practice notes

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

This Practice Note draws together content on the fiscal events throughout the tax year 2018–19 starting with the release of draft provisions for...

25th Sep

Practice notes

Finance (No 2) Act 2015—progress through Parliament

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...

25th Sep

Practice notes

Tax—Finance Act 2019—progress through Parliament

This Practice Note contains information on Finance Act 2019 (FA 2019) which received Royal Assent on 12 February 2019. It is being retained for...

25th Sep

Practice notes

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

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...

26th Sep

Practice notes

Finance Act 2017—progress through Parliament [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note contains information on Finance Act 2017 (FA 2017) which...

26th Sep

Practice notes

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

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...

26th Sep

Practice notes

Finance Act 2015—progress through Parliament [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains information on Finance Act 2015 (FA 2015) which...

26th Sep

Practice notes

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

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...

26th Sep

Practice notes

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

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...

26th Sep

Practice notes

Finance Act 2018—progress through Parliament [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains information on Finance Act 2018 (FA 2018) which...

26th Sep

Practice notes

Finance Act 2014—progress through Parliament [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains information on Finance Act 2014 (FA 2014) which...

26th Sep

Practice notes

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

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note draws together content on the fiscal events throughout the...

26th Sep

Practice notes

Finance Act 2016—progress through Parliament [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains information on Finance Act 2016 (FA 2016) which...

26th Sep

Practice notes

Tax—Finance Bill 2021 tracker

This Practice Note contains information on the Finance Bill 2021 (FB 2021), detailing its progress through Parliament to Royal Assent and describing...

27th Sep

Practice notes

The Budget and Finance Bill process

The Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating to the national economy. This...

28th Sep

Practice notes

2019–20—Budget and Finance Bill—Tax analysis

This Practice Note draws together content on the fiscal events throughout the tax year 2019–20 starting with the release of draft provisions for...

1st Oct

Practice notes

2020–21—Budget and Finance Bill—Tax analysis

This Practice Note draws together content on the fiscal events throughout the tax year 2020-21 starting with the publication of draft provisions for...

9th Oct