Company law, governance and regulatory matters

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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 Company law, governance and regulatory matters content

Practice notes
This Resource Note outlines the main provisions of Section 4 (Audit, risk and internal control) of the UK Corporate Governance Code (UKCG Code) and...
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27th Jan
Practice notes
This Resource Note outlines the main provisions of Section 5 of the UK Corporate Governance Code (UKCG Code), on ‘Remuneration’, and highlights...
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27th Jan
Practice notes
A limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. This is known as a share...
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27th Jan
Practice notes
This Resource Note outlines the main provisions of Section 2 of the UK Corporate Governance Code (UKCG Code), on ‘Division of responsibilities’, and...
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27th Jan
Practice notes
BackgroundThe remuneration of quoted company executive directors is subject to greater shareholder, media and political scrutiny than ever before.In...
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27th Jan
Practice notes
This Resource Note outlines the main provisions of Section 3 of the UK Corporate Governance Code (UKCG Code), on ‘Composition, succession and...
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27th Jan
Practice notes
This Resource Note outlines the main provisions of Section 1 (Leadership and Purpose) of the UK Corporate Governance Code (UKCG Code) and highlights...
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27th Jan
Practice notes
These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to...
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27th Jan
Practice notes
The following paragraph from the Cadbury Report has been the generally accepted definition of corporate governance since 1992:'Corporate governance is...
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27th Jan
Practice notes
This Resource Note looks at those sections of the Introduction to the UK Corporate Governance Code (UKCG Code) which deal with reporting on and the...
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27th Jan
Practice notes
This Practice Note is based on the UK General Data Protection Regulation (UK GDPR) and consent guidance published by the Information Commissioner’s...
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27th Jan
Practice notes
The UK Corporate Governance Code (UKCG Code) of the Financial Reporting Council (FRC) is the benchmark for good governance of listed companies. It...
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27th Jan
Practice notes
The non-executive director (NED) is not a statutory creation and is, essentially, a creature of corporate governance. There is no legal distinction in...
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27th Jan
Practice notes
This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’...
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27th Jan
Practice notes
The concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board effectiveness, including on board and board...
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Produced in partnership with Advanced Boardroom Excellence 27th Jan
Practice notes
The corporate governance frameworkThe principal framework for corporate governance in the UK is the UK Corporate Governance Code (UKCG Code). Under...
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27th Jan
Precedents
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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27th Jan
Practice notes
This Practice Note is based on the UK GDPR and consent guidance published by the Information Commissioner’s Office (ICO).What is consent?Consent is...
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27th Jan
Practice notes
This archived Practice Note provided an overview of various corporate governance reforms that were announced and/or implemented between 2017–2019,...
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26th Jan
Practice notes
This archived Resource Note outlined the main provisions of Schedule A of the 2016 UK Corporate Governance Code (UKCG Code), on 'The Design of...
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26th Jan

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