Corporate transactions

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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 Corporate transactions content

Practice notes
Implementing share plans—ways to manage dilution of existing shareholdersWhat is share dilution?Share dilution happens when a company issues...
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12th May
Practice notes
Employee benefit trusts and corporate transactionsEmployee benefit trusts (EBTs) are a type of discretionary trust which is primarily established to...
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Produced in partnership with Karen Cooper of Cooper Cavendish 12th May
Practice notes
IntroductionGroups of companies undertake reorganisations for many and varied reasons but, regardless of the reason, those reorganisations will often...
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Produced in partnership with Sara Cohen of Lewis Silkin LLP and Karen Cooper of Cooper Cavendish 22nd 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
Precedents
IntroductionThis legal due diligence questionnaire relates to the proposed purchase by [insert buyer name] (the Buyer) of the entire issued share...
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19th Apr
Practice notes
Understanding the impact of a corporate transaction on the company's share incentivesIf a company is subject to a corporate transaction, this will...
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19th Apr
Practice notes
Overview of key issuesThe key concepts discussed in this Practice Note are:•why share incentives are a key issue on a takeover by scheme of...
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Produced in partnership with Sarah Ferguson of DLA Piper and Nicky Griffin of Pinsent Masons 16th Apr
Practice notes
This Practice Note:•illustrates the partnership structure of a typical onshore limited partnership fund•explains what carried interest is,...
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Produced in partnership with Emily Clark of Travers Smith 14th Apr
Practice notes
A company may need to raise additional capital for a number of reasons. This may be to fund an acquisition it wants to make or to meet ongoing...
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Produced in partnership with Stephen Diosi and Caroline Nye-Wilkins of Mischon de Reya 9th Apr
Precedents
This Agreement is made on [insert date]Parties1[Insert name of company in which the shares are to be held] incorporated in England and Wales under...
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9th Apr
Practice notes
The impact of capital reorganisations, takeovers and demergers on awards made under a share incentive plan (SIP) is more complex than other...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
Practice notes
What is a demerger?A demerger is a form of corporate reconstruction.It normally involves the division of a trade (or trades) carried on by a company...
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9th Apr
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 Liz Pierson of Deloitte 9th Apr
Practice notes
Private equity backed companiesThe issues facing private equity backed companies when using shares to incentivise employees are similar to those faced...
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Produced in partnership with Becky Rees of Parisi Tax LLP 9th Apr
Practice notes
What is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more independent parties whereby each party agrees to...
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9th Apr
Practice notes
Why do companies have reorganisations?Groups of companies undertake reorganisations for many and varied reasons. Reorganisations will often have an...
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Produced in partnership with Sarah Cohen of Lewis Silkin 9th Apr
Practice notes
Relevance of the takeover code to share acquisitions by an EBTIt may be necessary to consult the Takeover Panel (Panel) in certain circumstances if...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 9th Apr
Practice notes
What is an employee ownership trustAn employee ownership trust (EOT) is a particular type of employee benefit trust (EBT) that meets certain statutory...
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Produced in partnership with Karen Cooper and Jeremy Cavendish of Cooper Cavendish 9th Apr
Practice notes
What is a rights issue?A rights issue is:•an offer of new shares or other securities•made to existing shareholders of a company or of a particular...
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9th Apr
Practice notes
This note covers the following topics:•the law governing save as you earn (SAYE) options and corporate events•corporate events which may trigger the...
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9th Apr

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