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...
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...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
Company share option plan (CSOP) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by [insert...
Trustee power of attorneyThis Deed is dated [insert date]BY[insert full name of Trustee] incorporated and registered in [insert country in which the...
Declaration of Trust for the transfer of sharesthis declaration of trust is made on [insert date on which this declaration of trust is executed] by:...
Notice of exercise of optionThe Company Secretary[insert date of letter][insert name of company who granted the option] (Company)[[insert address of...
Letter to be sent to option holders on a rights issue[insert name of option holder][insert address][insert postcode][insert date]Dear [insert name of...
Rule 15 letter—general offerTHIS LETTER IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION. If you are in any doubt about the Offer or the action you...
Enterprise management incentives (EMI) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by...
Clause for PAYE and NICs obligations on transferring employees’ options following a subsidiary sale1Seller Share Options1.1This clause shall apply in...
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