The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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...
Employee benefit trusts and corporate transactionsEmployee benefit trusts (EBTs) are a type of discretionary trust which is primarily established to...
IntroductionGroups of companies undertake reorganisations for many and varied reasons but, regardless of the reason, those reorganisations will often...
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...
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...
Private equity backed companiesThe issues facing private equity backed companies when using shares to incentivise employees are similar to those faced...
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...
What is an employee ownership trustAn employee ownership trust (EOT) is a particular type of employee benefit trust (EBT) that meets certain statutory...
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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