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)...
Cashless exercise of optionsWhat is a cashless exercise of options?The ‘cashless exercise’ of options or a 'cashless exercise facility' refers to the...
If a shareholder reinvests the proceeds of a previous company sale in a new company, through their personal limited company, should they (or can they)...
Trustee power of attorneyThis Deed is dated [insert date]BY[insert full name of Trustee] incorporated and registered in [insert country in which the...
Enterprise management incentives (EMI) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by...
Share incentives considerations on a demergerWhat is a demerger?A demerger is a type of corporate reconstruction that divides businesses carried on by...
Share incentives in quoted companies—takeovers by scheme of arrangementOverview of key issuesThe key concepts discussed in this Practice Note are:•why...
Form of Instruction—general offerThis form is important and requires your immediate attentionIf you are in any doubt about the Offer, the contents of...
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