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Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
This Practice Note provides an introduction to:•why companies have employee ownership models•the main types of share ownership models, and•issues to...
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26th Sep
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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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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26th Sep
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
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Produced in partnership with Stephen Woodhouse 26th Sep
Practice notes
Leaver provisions and different types of schemeWhen drafting a set of share plan rules or an option or award agreement, a company will wish to make...
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26th Sep
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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26th Sep
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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26th Sep
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These...
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26th Sep
Practice notes
The use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs following the...
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26th Sep
Practice notes
What are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the departure will usually result in different...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 26th Sep
Practice notes
FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force...
Read More >
Produced in partnership with Jeremy Glover of Fenwick Elliott 26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
Read More >
26th Sep
Practice notes
A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive share plans under which a company makes...
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26th Sep
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the EMI scheme to ensure that it provides support for high-growth...
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2nd Sep

Most recent Current issues content

Practice notes
What are performance conditions and why might they need amending?A performance condition is a pre-set condition which must be satisfied before the...
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26th Sep
Practice notes
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...
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26th Sep
Practice notes
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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27th Sep
Practice notes
Level of uncertaintyFollowing the UK's departure from the EU on 31 January 2020 and the upcoming end of the transition period on 31 December 2020,...
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Produced in partnership with Jeremy Edwards of Baker McKenzie and Gill Murdoch 28th Sep
Q&As
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
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28th Sep
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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28th Sep
Practice notes
The Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating to the national economy. This...
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28th Sep
Q&As
This Q&A takes account of the HMRC guidance for employers: Claim for your employees' wages through the Coronavirus Job Retention Scheme as at 15 April...
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28th Sep
Q&As
In order to be granted a save as you earn (SAYE) option, the option holder must enter into an HMRC-certified savings arrangement. At the outset, the...
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28th Sep
Q&As
The position on this will depend upon whether HMRC considers that the particular reasons for the late filing will amount to a ‘reasonable...
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28th Sep
Q&As
This Q&A assumes that the shares to be valued are in a private company.The basic rule is that the market value of unquoted shares or securities is the...
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28th Sep
Q&As
There is an enterprise management incentives (EMI) commitment of working time requirement which must be satisfied by any employee in order to qualify...
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28th Sep
Q&As
One of the requirements in order for a company to qualify to grant enterprise management incentives (EMI) options is that the company must have fewer...
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28th Sep
Q&As
The position on this will largely depend upon whether the relevant share option agreements are drafted to be deeds or to be bilateral contracts with...
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28th Sep
Q&As
There are a range of issues that could arise for transfer pricing purposes, due to the impact of coronavirus (COVID-19).Intra-group contractsThe...
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Produced in partnership with Kapisha Vyas of Simmons & Simmons and Tomoko Ikawa of Simmons & Simmons 28th Sep
Q&As
FORTHCOMING CHANGE: proposed temporary relaxation of the statutory residence test: On 9 April 2020, a letter from the Chancellor to the Chair of the...
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28th Sep
Q&As
The Coronavirus (COVID-19) Job Retention Scheme (CJRS) is a temporary scheme in place for three months starting from 1 March 2020, but it may be...
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29th Sep
Q&As
The position on this will depend upon whether HMRC considers that the particular reasons for the late notification will amount to a ‘reasonable...
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29th Sep

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