How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
Bonus schemesBonuses can be a very effective tool to motivate and retain employees while allowing businesses to control wage costs. In certain sectors...
Brexit and IP completion day—implications for employment lawyersThis Practice Note outlines the key general implications in relation to employment law...
IR35—the general regimeThis Practice Note explains the general IR35 regime which applies where an individual worker provides services to an end client...
Tax issues on the provision of loans to employees or directorsCompanies sometimes provide directors or employees with low interest (or interest-free)...
TUPE—transfer of rights and liabilitiesThe Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006) provide that,...
Could a personal service company structure be regarded as a sham, such that the individual is, for the purposes of employment law rights, an employee...
When do the changes to the NICs treatment of payments in lieu of notice (PILONs) and termination payments in excess of £30,000 take effect?First, the...
Can an employee on variable pay participate in a salary sacrifice arrangement and how?In summary, a valid salary sacrifice arrangement (also sometimes...
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