Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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...
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...
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...
Overview of the practical issuesShareholders considering transferring the ownership of their company into an employee-ownership trust (EOT) will need...
What is an employee ownership trustAn employee ownership trust (EOT) is a particular type of employee benefit trust (EBT) that meets certain statutory...
The EBT as a trustAn employee benefit trust (EBT) is a form of trust. A trust refers to the legal relationship created by a person, the settlor, when...
Private companies that implement share option schemes will often make use of 'exit-only' options, meaning that share options can only be exercised by...
Employee benefit trusts (EBTs) are a type of discretionary trust which are primarily established to enable companies to provide shares, cash or other...
This Practice Note covers the application of the Investment Association (IA) remuneration principles to employee benefit trusts (EBTs). The principles...
By virtue of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692 any...
Why establish an EBT?The first question to consider is whether an employee benefit trust (EBT) is required or appropriate for the company.There are a...
Despite there being no express terms of variation in the employee benefit trust (EBT) deed, it should be noted that amendments can often be effected...
This DEED is made on [insert date on which this deed is executed by all parties]Parties1[Insert name of Company] whose registered office is at [insert...
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