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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 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
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
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) 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
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
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
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
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 Employment issues content

Practice notes
The Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as compensation for loss of...
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18th Jan
Practice notes
This Practice Note focuses on the additional statutory and regulatory requirements applicable to UK listed companies in relation to directors’ service...
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18th Jan
Practice notes
The Companies Act 2006 (CA 2006) contains provisions that require loans from a company to its directors or persons connected with its directors and...
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18th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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18th Jan
Practice notes
Coronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended for the reporting year 2019–20 due to the coronavirus...
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17th Jan
Practice notes
BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...
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Produced in partnership with Jacqui Hatfield of Orrick, Herrington & Sutcliffe 17th Jan
Practice notes
The taxation of termination payments underwent a substantial reform in 2018. Consequently, since 6 April 2018, the tax (and National Insurance...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Jan
Practice notes
Companies sometimes provide loans to directors or employees as part of the reward package or on specific occasions to help the individual meet...
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15th Jan
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 15th Jan
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 15th Jan
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 15th Jan
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 15th Jan
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 15th Jan
Practice notes
Coronavirus (COVID-19): On 24 March 2020, the Government Equalities Office and Equality and Human Rights Commission announced that, due to the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Jan
Practice notes
This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’...
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15th Jan
Practice notes
This Practice Note outlines the regulatory framework for remuneration of directors of quoted and unquoted traded companies against the current...
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14th Jan
Practice notes
UPDATE (12/01/2021): National Insurance and social security: The EU and the UK agreed a framework for coordination on social security as a protocol to...
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14th Jan
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 12th Jan
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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Produced in partnership with Nick Hipwell, Sarah Ferguson and Chris Baker of DLA Piper 11th Jan

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