Coronavirus (COVID-19) and share schemes

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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
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
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
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
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 covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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9th Nov
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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9th Nov
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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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Coronavirus (COVID-19) and share schemes content

Practice notes
This Practice Note provides details of the various versions of the HMRC and DHSC guidance relating to the Coronavirus Job Retention Scheme (CJRS) that...
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7th May
Practice notes
The government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that relate specifically to the UK tax...
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5th May
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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27th Apr
Practice notes
This Practice Note considers the key issues that may arise for Corporate practitioners in relation to the coronavirus (COVID-19) pandemic.General...
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27th Apr
Practice notes
For broader information in relation to the calling and holding of general meetings and annual general meetings (AGMs) see: •Calling a general meeting...
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27th Apr
Practice notes
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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27th Apr
Practice notes
STOP PRESS (20/4/21): On 15 April 2021, HM Treasury published a further Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020...
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23rd Apr
Practice notes
The government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that relate specifically to the UK tax...
Read More >
23rd Apr
Practice notes
The government has announced a number of measures in response to the coronavirus (COVID-19) crisis. For further details, see Practice Notes:...
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23rd Apr
Practice notes
STOP PRESS (13/4/21): The Chancellor has made a Treasury Direction (as amended) in relation to the fourth SEISS grant (SEISS 4), covering the period 1...
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23rd Apr
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response to the coronavirus...
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13th Apr
Practice notes
This Practice Note considers the ‘flexible furloughing’, revised version of the Coronavirus Job Retention Scheme (CJRS) that applied between 1 July...
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9th Apr
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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9th Apr
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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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 9th Apr
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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8th Apr
Practice notes
This Practice Note considers the original Coronavirus (COVID-19) Job Retention Scheme (CJRS), first announced by the government on 20 March 2020 that...
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7th Apr
Practice notes
FORTHCOMING CHANGE: At Spring Budget 2021 the government announced that Finance Bill 2021 will contain amendments to:•ensure that SEISS grants made on...
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16th Mar
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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3rd Feb
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 8th Jan
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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6th Dec

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