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Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...
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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Current issues content

Practice notes
Tax—Finance Bill 2021 trackerThis Practice Note contains information on the Finance Bill 2021 (FB 2021), detailing its progress through Parliament to...
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14th May
Practice notes
Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021)UPDATE (6/5/21): On 15 April 2021, HM Treasury published a further...
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14th May
Practice notes
Self-Employment Income Support SchemeThis Practice Note considers the Self-Employment Income Support Scheme (SEISS) under which self-employed...
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12th 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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12th May
Practice notes
Coronavirus Job Retention Scheme (original version to 30 June 2020)This Practice Note considers the original Coronavirus (COVID-19) Job Retention...
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12th May
Practice notes
Coronavirus Job Retention Scheme—guidance trackerThis Practice Note provides details of the various versions of the HMRC and DHSC guidance relating to...
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12th May
Practice notes
Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)This Practice Note considers the ‘flexible furloughing’, revised version...
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12th May
Practice notes
Brexit timelineOn 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU. On 29...
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12th May
Practice notes
Brexit—UK Market Abuse Regulation—guide to the changes for corporate lawyersThis Practice Note highlights the main changes made to Retained Regulation...
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11th May
Practice notes
Brexit—UK listing and prospectus regimeAt 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a...
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11th May
Practice notes
This Practice Note discusses the impact of Brexit on the general processing of personal data under the General Data Protection Regulation, Regulation...
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11th May
Practice notes
This Practice Note explains how to review and amend key contract clauses to ensure that they are suitable for use following 11 pm on 31 December 2020,...
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7th May
Practice notes
The government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that relate specifically to the UK tax...
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5th May
Practice notes
This Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and concepts with reference to the...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 29th Apr
Q&As
Unlike company general meetings and annual general meetings, there are no provisions in the Companies Act 2006  regulating board meetings or...
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27th Apr
Practice notes
This Practice Note considers the key issues that may arise for Corporate practitioners in relation to the coronavirus (COVID-19) pandemic.General...
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27th Apr
Practice notes
For broader information in relation to the calling and holding of general meetings and annual general meetings (AGMs) see: •Calling a general meeting...
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27th Apr
Practice notes
Scope of this trackerThe two tables in this document track how the coronavirus outbreak has impacted the preparations for the AGMs of FTSE 350 and AIM...
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27th Apr
Practice notes
The government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that relate specifically to the UK tax...
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23rd Apr
Practice notes
The government has announced a number of measures in response to the coronavirus (COVID-19) crisis. For further details, see Practice Notes:...
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23rd Apr

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