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)...
US: Foreign Account Tax Compliance Act (FATCA)—summaryThe Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the...
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At...
The structure of the statutory residence testThe UK’s first formal tax residency test for individuals known as the statutory residence test (SRT) took...
Internationally mobile employees and employment-related securities (pre-6 April 2015) [Archived]ARCHIVED: This Practice Note has been archived and is...
Shareholder activism and engagement—Ireland—Q&A guide [Archived]This Practice Note contains a jurisdiction-specific Q&A guide to shareholder activism...
Executive compensation and employee benefits—France—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to executive compensation...
Internationally mobile employees with securities optionsIntroductionThis Practice Note discusses the taxation of internationally mobile employees and...
Executive compensation and employee benefits—Germany—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to executive compensation...
Shareholder activism and engagement—Austria—Q&A guide [Archived]This Practice Note contains a jurisdiction-specific Q&A guide to shareholder activism...
Executive compensation and employee benefits—Belgium—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to executive compensation...
Practical guidance on the taxation of share options for internationally mobile employeesThis Practice Note summarises the taxation of internationally...
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