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Practice notes
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
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
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
Practice notes
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
Practice notes
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
This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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9th Nov
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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9th Nov
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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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Employment issues content

Practice notes
Gender pay gap reportingCoronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended for the reporting year...
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12th May
Practice notes
This Practice Note outlines the key general implications in relation to employment law in England arising from the UK’s withdrawal from the European...
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11th May
Practice notes
Where an employee has potential claims against the employer under the Employment Rights Act 1996 (ERA 1996) or other employment legislation, or where...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 11th May
Practice notes
The off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public authority, and•from 6 April 2021, a private sector entity (other than...
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7th May
Practice notes
The Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006) provide that, where there is a relevant transfer,...
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23rd Apr
Practice notes
The purpose of this Practice Note is to explain the key issues that arise in relation to employee share schemes on a transaction to which the Transfer...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 22nd Apr
Practice notes
The tax treatment of payments in lieu of notice (PILONs) fundamentally changed under the amendments to sections 402 to 404 of the Income Tax (Earnings...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 21st Apr
Practice notes
The off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public authority, and•from 6 April 2021, a private sector entity (other than...
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15th Apr
Practice notes
Depending on the circumstances, a payment made or other benefit provided in connection with the termination of an office or employment may be taxable...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
What are discretions in employee share schemes?It is common to see contracts include powers for a party to determine a particular matter ‘in its...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Precedents
Ordinary resolution:That the directors’ remuneration policy set out on pages [insert page no.] to [...
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9th Apr
Precedents
Ordinary resolution:That the directors’ remuneration report (oth...
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9th Apr
Practice notes
Executive directors’ shareholding requirementsAligning executive directors' pay with a company's long-term strategy and the interests of its...
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Produced in partnership with Sonia Gilbert of Clifford Chance 9th Apr
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 9th Apr
Practice notes
What is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
The purpose of this Practice Note is to explain the key age discrimination issues that can arise in relation to the design and operation of various...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
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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9th Apr
Practice notes
Companies sometimes provide directors or employees with low interest (or interest-free) loans as part of the reward package or on specific occasions...
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9th Apr
Practice notes
Specific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain circumstances, impose income tax and...
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9th Apr
Practice notes
The first question in respect of any termination payment or benefit is whether it is taxable on basic principles as earnings from or an emolument of...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr

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