The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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...
Tax—Finance Bill 2021 trackerThis Practice Note contains information on the Finance Bill 2021 (FB 2021), detailing its progress through Parliament to...
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...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
Coronavirus Job Retention Scheme—guidance trackerThis Practice Note provides details of the various versions of the HMRC and DHSC guidance relating to...
Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)This Practice Note considers the ‘flexible furloughing’, revised version...
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...
Brexit—UK Market Abuse Regulation—guide to the changes for corporate lawyersThis Practice Note highlights the main changes made to Retained Regulation...
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...
This Practice Note discusses the impact of Brexit on the general processing of personal data under the General Data Protection Regulation, Regulation...
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,...
For broader information in relation to the calling and holding of general meetings and annual general meetings (AGMs) see: •Calling a general meeting...
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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