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
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
Practice notes
Key employee share schemes considerations on a corporate transactionUnderstanding the impact of a corporate transaction on the company's share...
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5th Jun
Practice notes
CSOP—requirements for the options: demergersWhat is a demerger?A demerger is a form of corporate reconstruction.It normally involves the division of a...
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5th Jun
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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5th Jun
Practice notes
SIPs—corporate eventsThe impact of capital reorganisations, takeovers and demergers on awards made under a share incentive plan (SIP) is more complex...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 5th Jun
Practice notes
Share incentives in quoted companies—takeovers by way of an offerWhat are the offeror's obligations in relation to the target company's share plan...
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5th Jun
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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5th Jun
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 5th Jun
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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5th Jun
Practice notes
Share schemes implications of transferring companies and businesses within a groupIntroductionGroups of companies undertake reorganisations for many...
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Produced in partnership with Sara Cohen of Lewis Silkin LLP and Karen Cooper of Cooper Cavendish 5th Jun
Practice notes
CSOP—exchange of share options (rollover)The requirements for a company share option plan (CSOP) rollover are complex. This note will examine:•what is...
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5th Jun
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 5th Jun
Practice notes
SAYE—exchange of optionsThis Practice Note covers the following topics:•the law governing exchange of save as you earn (SAYE) options•exchange of SAYE...
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5th Jun
Practice notes
The Takeover Code and share plansIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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Produced in partnership with Liz Pierson of Deloitte 5th Jun
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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5th Jun
Practice notes
EMI—rollover of optionsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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5th Jun
Practice notes
Share schemes implications of introducing a new parent holding companyWhy do companies have reorganisations?Groups of companies undertake...
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Produced in partnership with Sarah Cohen of Lewis Silkin 5th Jun

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