Company law, governance and regulatory matters

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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...
Read More >
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 Company law, governance and regulatory matters content

Practice notes
The Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as compensation for loss of...
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25th Sep
Practice notes
What is the AIFM Directive?The Alternative Investment Fund Managers Directive (AIFMD) introduced a secure, harmonised EU framework for monitoring and...
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25th Sep
Practice notes
Meaning of ‘non-executive director’The general definition of ‘director’ is not exhaustive. The Companies Act 2006 (CA 2006) provides that the term...
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25th Sep
Practice notes
Coronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended for the reporting year 2019–20 due to the coronavirus...
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25th Sep
Practice notes
This Practice Note outlines the requirements on directors to disclose their interests in shares under the Companies Act 2006 and the Market Abuse...
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25th Sep
Practice notes
Background to the remuneration codesThe FCA Handbook currently contains five remuneration codes (Codes), with change driven by European Directives...
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25th Sep
Practice notes
BackgroundThe Financial Reporting Council (FRC) is responsible for corporate governance in the UK, and as such also has responsibility to publish and...
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25th Sep
Practice notes
A company admitted to trading on AIM (AIM company) must comply with a number of rules called continuing obligations contained in the AIM Rules for...
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25th Sep
Practice notes
This Practice Note focuses on some key corporate issues that arise in the context of share incentives including:•the company law requirements that do...
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25th Sep
Practice notes
This Practice Note describes:•what corporate governance is•corporate governance for private companies•the UK approach to corporate governance in...
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25th Sep
Practice notes
BREXIT: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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25th Sep
Practice notes
This guidance, dated June 2013 and updated in January 2020, was produced by the Chartered Governance Institute (formerly known as ICSA: The Governance...
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25th Sep
Practice notes
The law relating to insider dealing is contained in Part V of the Criminal Justice Act 1993 (CJA 1993). The offences contained in CJA 1993 are...
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25th Sep
Practice notes
The Financial Services and Markets Act 2000 (FSMA 2000) is the principal legislation governing the financial services sector and regulating securities...
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25th Sep
Practice notes
Brexit: For details of the potential impact of Brexit on the Listing Rules, see Practice Note: Brexit—UK listing and prospectus regime.Introduction to...
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25th Sep
Practice notes
BackgroundUnlike the UK, the USA has not adopted a unified corporate governance code for its public corporations. Instead corporate governance...
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25th Sep
Practice notes
This note looks at the issues arising for companies trading on the AIM when designing and operating their employee and executive share schemes. It...
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25th Sep
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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25th Sep
Practice notes
This Practice Note covers the application of the Investment Association (IA) remuneration principles to employee benefit trusts (EBTs). The principles...
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25th Sep
Practice notes
This Practice Note focuses on the additional statutory and regulatory requirements applicable to UK listed companies in relation to directors’ service...
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25th Sep

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