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2016-17—Autumn Statement to Finance Bill

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Market Tracker trend report—voting results—the AGM season 2020

Market Tracker trend report—voting results—the AGM season 2020

The following Corporate news provides comprehensive and up to date legal information on Market Tracker trend report—voting results—the AGM season 2020

Share Incentives weekly highlights—21 January 2021

Share Incentives weekly highlights—21 January 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—21 January 2021

Analysing the Investment Association’s report on shareholder priorities for 2021

Analysing the Investment Association’s report on shareholder priorities for 2021

The following Corporate news provides comprehensive and up to date legal information on Analysing the Investment Association’s report on shareholder priorities for 2021

Brexit—implications for personal data transfers from the UK to the EEA

Brexit—implications for personal data transfers from the UK to the EEA

The following Banking & Finance news provides comprehensive and up to date legal information on Brexit—implications for personal data transfers from the UK to the EEA

Featured Share Incentives content

Directors’ remuneration

Directors’ remuneration

Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...

How CSOPs work and key features

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...

Unapproved share options

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...

When is an SAYE scheme appropriate?

When is an SAYE scheme appropriate?

This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...

Practice notes

Financial Conduct Authority—Principles for Businesses (PRIN)

This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
tag iconBrexit
Practice notes

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

Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
tag iconIn-house
Practice notes

Nil paid and partly paid shares—tax treatment

Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes

The Quoted Companies Alliance (QCA) Corporate Governance Code

The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes

Comparison of UK and US share incentive arrangements

Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes

Growth shares—practical examples and comparisons with options

What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes

Long-term incentive plans—income tax and NICs treatment

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...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
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...
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9th Nov

Most recent 2016-17—Autumn Statement to Finance Bill content

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...
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14th Jan
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...
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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...
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26th 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...
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26th Sep

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What is practical completion?

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Quia timet injunctions

What is quia timet relief?Injunctions are generally awarded where a party has already suffered a wrong. For guidance on injunctions generally, see Practice Note: Injunctions—guiding principles. However, an injunction may be sought before a party's rights have been infringed on the basis that they

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Forming enforceable contracts—intention to create legal relations

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Automatism

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