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Practice notes
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...
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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
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...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Company law content

Practice notes
Methods of remunerating non-executive directors with sharesMeaning of ‘non-executive director’The general definition of ‘director’ is not exhaustive....
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1st Aug
Practice notes
Share scheme issues for an AIM companyThis Practice Note looks at the issues arising for companies trading on AIM when designing and operating their...
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Produced in partnership with Karen Cooper of Cooper Cavendish 1st Aug
Practice notes
Share capital, class rights and the impact of a new share schemeBackgroundCompanies incorporated under the Companies Act 2006 (CA 2006) are either...
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31st Jul
Q&As
Is the grant of a nominal value share option by a listed company to a non-executive director unlawful financial assistance?Although the courts have...
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31st Jul
Q&As
Can non-executive directors (NEDs) be granted tax-advantaged share awards?The general definition of ‘director’ is not exhaustive. The Companies Act...
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31st Jul
Practice notes
Financial assistance and share schemesThe meaning of financial assistance—overviewFinancial assistance is a term defined by the Companies Act 2006 (CA...
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31st Jul
Q&As
What are the implications of granting a non-executive director a share option pursuant to an enterprise management incentives share option...
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31st Jul
Q&As
Do sections 755–756 of the Companies Act 2006 prevent the grant of share options and awards?Prohibition of public offers by private companyUnder the...
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31st Jul
Practice notes
The Companies Act definition of employees' share scheme and its implicationsImportance of the definition of employees' share scheme in Companies Act...
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31st Jul
Q&As
Is a written resolution required on the grant of enterprise management incentives share options?It is assumed that this Q&A is referring to a written...
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31st Jul
Q&As
Can a non-executive director or consultant be a beneficiary under an employee benefit trust?An employee benefit trust (EBT) is a discretionary trust...
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31st Jul
Q&As
What are the key points private and voluntary sector employers need to know about mandatory gender pay gap reporting?The Equality Act 2010 (Gender Pay...
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31st Jul
Practice notes
Consumer credit—loans to employees and directors and employee share schemesBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end...
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Produced in partnership with Jacqui Hatfield of Orrick, Herrington & Sutcliffe 31st Jul
Q&As
Can a company capitalise profits to pay up new shares to be allotted to people who are not shareholders?It is not possible for a company to capitalise...
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31st Jul
Practice notes
Analysis of UK annual remuneration reporting requirements—quoted companies and unquoted traded companiesIP COMPLETION DAY: 11pm (GMT) on 31 December...
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31st Jul
Q&As
Does a UK subsidiary of an overseas parent have to provide CEO pay ratio information in its annual report?This Q&A refers to the requirement under the...
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31st Jul
Practice notes
Gender pay gap reporting and employee share schemesCoronavirus (COVID-19): On 24 March 2020, the Government Equalities Office and Equality and Human...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 31st Jul

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