Corporate governance

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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 Corporate governance content

Precedents
Resolution—approving the directors’ remuneration policyOrdinary resolution:That the directors’ remuneration policy set out on pages [insert page no.]...
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13th Sep
Precedents
Resolution—approving directors’ remuneration reportOrdinary resolution:That the directors’ remuneration report (other than the part containing the...
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13th Sep
Practice notes
Corporate governance—fundamentalsThe following paragraph from the Cadbury Report has been the generally accepted definition of corporate governance...
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10th Sep
Practice notes
Brexit—the UK corporate governance regimeAt 11pm (GMT) on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a...
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7th Sep
Practice notes
EU developments and influences in corporate governanceThe 2003 EU corporate governance action planIn 2003 the European Commission (Commission)...
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7th Sep
Practice notes
Corporate governance horizon scanning—2021 and beyondThis Practice Note is a summary of the key legal developments that are expected to impact the...
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6th Sep
Practice notes
2018 UK Corporate Governance Code—Section 1—Leadership and purposeThis Resource Note outlines the main provisions of Section 1 (Leadership and...
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3rd Sep
Practice notes
An introduction to corporate governance and share schemesFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a...
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Produced in partnership with Dilpa Raval of CMS and Graham Muir of CMS 3rd Sep
Practice notes
2018 UK Corporate Governance Code—Section 4—Audit, risk and internal controlThis Resource Note outlines the main provisions of Section 4 (Audit, risk...
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3rd Sep
Practice notes
Employee benefit trusts—Investment Association Principles of RemunerationThis Practice Note covers the application of the Investment Association (IA)...
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Produced in partnership with Jeremy Glover (Share Schemes) 26th Aug
Practice notes
Sustainable business and executive payWhat is sustainable business and ESG issues?Sustainable business is a broad concept and encompasses the impact...
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16th Aug
Practice notes
Comparison of UK Corporate Governance remuneration principlesFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching...
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15th Aug
Practice notes
Coronavirus (COVID-19) impact on executive payThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis. For...
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15th Aug
Practice notes
Analysis of UK annual remuneration reporting requirements—quoted companies and unquoted traded companiesIP COMPLETION DAY: The Brexit transition...
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15th Aug
Practice notes
2016 UK Corporate Governance Code—Section D—Remuneration [Archived]This archived Resource Note outlined the main provisions of Section D of the 2016...
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12th Aug
Practice notes
Corporate governance horizon scanning—2020 [Archived]This archived Practice Note summarised the key legal developments that were expected to impact...
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12th Aug
Practice notes
Corporate governance: horizon scanning—2019 [Archived]This archived Practice Note summarised the key developments that were expected to impact the...
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12th Aug
Practice notes
2017–2019 Corporate governance reforms [Archived]This archived Practice Note provided an overview of various corporate governance reforms that were...
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12th Aug
Practice notes
2018 UK Corporate Governance Code—Section 3—Composition, succession and evaluationThis Resource Note outlines the main provisions of Section 3 of the...
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12th Aug
Practice notes
Directors’ remuneration—institutional investor guidelinesBackgroundThe remuneration of quoted company executive directors is subject to greater...
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12th Aug

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