Corporate transactions

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Practice notes
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...
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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
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...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Corporate transactions content

Practice notes
Cashless exercise of optionsWhat is a cashless exercise of options?The ‘cashless exercise’ of options or a 'cashless exercise facility' refers to the...
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9th Sep
Practice notes
Share incentive issues on an IPOIntroductionAn initial public offering (IPO), is the first sale of stock by a company to the public. For further...
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Produced in partnership with Stephen Diosi and Caroline Nye-Wilkins of Mischon de Reya 31st Aug
Practice notes
Joint ventures and tax-advantaged share schemesWhat is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more...
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31st Aug
Practice notes
Private company transactions—share incentive considerationsSignificance of the target company's share incentive arrangements in the event of a...
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31st Aug
Practice notes
CSOP—requirements for the options: bonus/rights issuesWhat is a rights issue?A rights issue is:•an offer of new shares or other securities•made to...
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26th Aug
Practice notes
SAYE—corporate eventsThis note covers the following topics:•the law governing save as you earn (SAYE) options and corporate events•corporate events...
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25th Aug
Practice notes
The Takeover Code and share plansIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred to in UK...
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Produced in partnership with Liz Pierson of Deloitte 16th Aug
Q&As
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)...
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16th Aug
Practice notes
How are employees taxed when they acquire carried interest?This Practice Note:•illustrates the partnership structure of a typical onshore limited...
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Produced in partnership with Emily Clark of Travers Smith 15th Aug
Practice notes
Management buyouts—tax on management shareholdingsThis Practice Note deals with private equity-backed UK management buyouts (MBOs) and examines the...
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15th Aug
Practice notes
Earn-outs, employment-related securities and securities optionsAn earn-out is a particular way of structuring the consideration payable for the...
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15th Aug
Practice notes
Management buyouts—tax on performance ratchetsThis Practice Note deals with private equity-backed management buyouts (MBOs) and examines the tax...
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15th Aug
Precedents
Trustee power of attorneyThis Deed is dated [insert date]BY[insert full name of Trustee] incorporated and registered in [insert country in which the...
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Produced in partnership with Jeremy Glover (Share Schemes) 15th Aug
Precedents
General share schemes due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by [insert buyer...
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15th Aug
Precedents
Employee benefit trusts (EBT) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by [insert...
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15th Aug
Precedents
Enterprise management incentives (EMI) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by...
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15th Aug
Practice notes
Joint ventures and share schemes related issuesWhat is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more...
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15th Aug
Practice notes
Share incentives considerations on a demergerWhat is a demerger?A demerger is a type of corporate reconstruction that divides businesses carried on by...
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15th Aug
Practice notes
Share incentives in quoted companies—takeovers by scheme of arrangementOverview of key issuesThe key concepts discussed in this Practice Note are:•why...
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Produced in partnership with Sarah Ferguson of DLA Piper and Nicky Griffin of Pinsent Masons 15th Aug
Precedents
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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15th Aug

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