Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
For broader information in relation to the calling and holding of general meetings and annual general meetings (AGMs) see: •Calling a general meeting...
During the coronavirus (COVID-19) pandemic, the UK government announced a series of measures to support individuals and businesses that are adversely...
What is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share option scheme) which has...
This Practice Note provides details of the various versions of the HMRC and DHSC guidance relating to the Coronavirus Job Retention Scheme (CJRS) that...
This Practice Note contains information on the Finance Bill 2021 (FB 2021), detailing its progress through Parliament to Royal Assent and describing...
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