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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 Cash schemes and employment issues content

Q&As
The Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, SI 2017/172 ('the regulations') come into force on 6 April 2017. Acas and the...
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2nd Feb
Precedents
[insert date of letter]To: [insert name of employee]From: [insert name of person in charge of salary sacrifice arrangements and their position within...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 8th Jan
Precedents
The employee may, during his employment, be granted rights upon the terms and subject to the conditions of the rules from time to time of [name of...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 8th Jan
Precedents
HMRCNon-Statutory Clearance Team S0563Saxon House1 Causeway LaneLeicesterLE1 4AA[insert date of letter][insert company PAYE reference]Dear [insert...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 8th Jan
Precedents
[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NICs advantages permitted pursuant to the...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting 8th Jan
Precedents
[insert date of letter]This document summarises certain changes to the contractual terms and conditions of employment between [insert name of...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 8th Jan
Precedents
[insert name of company who granted the award pursuant to the long term incentive plan (LTIP)] (Company)[insert name of LTIP] (Plan)NameNumber of...
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29th Nov
Q&As
First, the extension of the (employee and employer) Class 1 National Insurance contributions (NICs) charge to all PILONs, whether contractual or...
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29th Nov
Q&As
You may wish to consider the employment status of an individual supplying services through a personal service company (PSC) separately, depending on...
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29th Nov
Q&As
In summary, a valid salary sacrifice arrangement (also sometimes known as an optional remuneration arrangement) involves:•a legally-effective...
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29th Nov
Q&As
The general definition of ‘director’ is not exhaustive. The Companies Act 2006 (CA 2006) provides that the term director includes any person occupying...
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29th Nov
Q&As
As long as the company obtains agreement from their employee, the employee’s annual salary can be changed. No change can be made unilaterally by the...
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29th Nov
Q&As
The treatment of restricted stock units or stock options on cessation of employment (or, if earlier, on the giving or receiving of notice) is a...
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29th Nov
Precedents
1 Bonus—example 1 1.1 You [will OR may, at the sole and absolute discretion of the Employer] be entitled to receive a...
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26th Sep

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