Corporate transactions and share schemes

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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 and share schemes content

Practice notes
Employee benefit trusts—concert party clearance from the Takeover PanelRelevance of the takeover code to share acquisitions by an EBTIt may be...
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Produced in partnership with Jeremy Glover (Share Schemes) 11th Jun
Precedents
Subscription agreement—directors and employeesThis Agreement is made on [insert date]Parties1[Insert name of company in which the shares are to be...
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10th Jun
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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10th Jun
Q&As
What are some of the potential legal issues involved in selling the shares held in an employee ownership trust to a third party?The legal issues on a...
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6th Jun
Q&As
How do you create a share pool for a private limited company? The shares will be distributed to certain members of staff/directors (to be appointed)....
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6th Jun
Q&As
Can employer’s National Insurance contributions be passed on to an option holder on a cash cancellation of an award?For details of when National...
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6th Jun
Q&As
If an enterprise management incentive option does not include express language permitting cashless exercise, would exercising director discretion to...
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6th Jun
Q&As
Could the sale of a minority interest in a company to a corporate investor prevent the company from granting new enterprise management incentives...
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6th Jun
Q&As
When issuing an EMI rollover agreement, do I need to issue a new option certificate or other documentation?Although an enterprise management...
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6th Jun
Q&As
Can you tax-efficiently dispose of share incentive plan (SIP) shares in the event of a scheme of arrangement where the consideration per SIP share is...
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6th Jun
Q&As
Can a private equity backed company operate an HMRC tax advantaged share plan for its executives?The only HMRC tax advantaged share plans which can be...
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5th Jun
Practice notes
Share incentives considerations on a public-to-private takeoverStructure of public-to-private takeoversA public to private transaction is one where an...
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5th Jun
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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5th Jun
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 5th Jun
Practice notes
Rights issues, open offers and placings in the context of employee share plansA company may need to raise additional capital for a number of reasons....
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Produced in partnership with Stephen Diosi and Caroline Nye-Wilkins of Mischon de Reya 5th Jun
Practice notes
Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) and share incentivesThe purpose of this Practice Note is to explain the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 5th Jun
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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5th Jun
Practice notes
CSOP—requirements for the options: flotationsAs a flotation often reaps a higher valuation for the business than under a secondary buyout or trade...
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5th Jun
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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5th Jun
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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5th Jun

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