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)...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
Electronic signaturesCoronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response...
Coronavirus (COVID-19)—tax implicationsThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that...
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—implications for data protectionThis Practice Note discusses the impact of Brexit on the general processing of personal data under the General...
Coronavirus Job Retention Scheme—guidance trackerThis Practice Note provides details of the various versions of the HMRC and DHSC guidance relating to...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under...
Can a non-UK organisation with employees apply for a grant under the coronavirus (COVID-19) job retention scheme if it has created and started a pay...
2019–20—Budget and Finance Bill—Tax analysis [Archived]This Practice Note draws together content on the fiscal events throughout the tax year 2019–20...
Brexit—UK tax consequencesThis Practice Note sets out the areas of UK tax law that are affected by the UK's exit from the European Union (EU) (Brexit)...
2020–21—Budget and Finance Bill—Tax analysis [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note draws...
Coronavirus (COVID-19) impact on executive payThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis. For...
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