Brexit and share schemes

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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 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
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
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
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
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
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...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
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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9th Nov

Most recent Brexit and share schemes content

Practice notes
This Practice Note sets out the areas of UK tax law that are affected by the UK's exit from the European Union (EU) (Brexit) and how.As of exit day...
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1st Mar
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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1st Mar
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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26th Feb
Practice notes
At 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a ratified Withdrawal Agreement between...
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19th Feb
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 18th Feb
Practice notes
The UK’s formal withdrawal from the EU took effect at 11 pm on 31 January 2020 (exit day). At this point, the withdrawal period under Article 50 TEU...
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Produced in partnership with Kieran Laird of Gowling WLG 18th Feb
Practice notes
Background—EU law in the UKPre-exit dayThe European Communities Act 1972 (ECA 1972) was introduced and intended to give effect to the UK's obligations...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 18th Feb
Practice notes
On 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 March 2017,...
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18th Feb
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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17th Feb
Practice notes
This Practice Note highlights the main changes made to Retained Regulation (EU) 596/2014 (UK Market Abuse Regulation) as part of the onshoring process...
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14th Feb
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Jeremy Edwards of Baker McKenzie and Gill Murdoch 25th Jan

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