2020-21—Budget and Finance Bill

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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...
Read More >
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 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...
Read More >
2nd Sep

Most recent 2020-21—Budget and Finance Bill content

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 2020-21 starting with the publication of draft provisions for...
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9th Oct

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