Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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...
A limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. This is known as a share...
This Practice Note deals with private equity-backed management buyouts (MBOs) and examines the tax issues arising for UK managers on the operation of...
An earn-out is a particular way of structuring the consideration payable for the acquisition of shares in a company where at least part of the price...
What is share dilution?Share dilution happens when a company issues additional shares in itself. As a result the existing shareholders' ownership in...
IntroductionAn initial public offering (IPO), is the first sale of stock by a company to the public. For further details on what an IPO involves, see:...
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...
As a flotation often reaps a higher valuation for the business than under a secondary buyout or trade sale, a flotation of the right business in the...
Private equity backed companiesThe issues facing private equity backed companies when using shares to incentivise employees are similar to those faced...
What are the offeror's obligations in relation to the target company's share plan participants?If an offer is made for the shares of a listed company,...
IntroductionGroups of companies undertake reorganisations for many and varied reasons but, regardless of the reason, those reorganisations will often...
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...
This Practice Note covers the following topics:•the law governing exchange of save as you earn (SAYE) options•exchange of SAYE options◦circumstances...
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