Corporate governance

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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 Corporate governance content

Practice notes
This archived Resource Note outlined the main provisions of Section D of the 2016 UK Corporate Governance Code (UKCG Code), on 'Remuneration', and...
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12th Apr
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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12th Apr
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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12th Apr
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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12th Apr
Precedents
Ordinary resolution:That the directors’ remuneration policy set out on pages [insert page no.] to [...
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9th Apr
Precedents
Ordinary resolution:That the directors’ remuneration report (oth...
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9th Apr
Practice notes
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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9th Apr
Practice notes
Executive directors’ shareholding requirementsAligning executive directors' pay with a company's long-term strategy and the interests of its...
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Produced in partnership with Sonia Gilbert of Clifford Chance 9th Apr
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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Produced in partnership with Jeremy Glover of Fenwick Elliott 9th Apr
Practice notes
Evolution of the IA public registerIn November 2016, the Department for Business, Energy & Industrial Strategy (BEIS) published a green paper on the...
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9th Apr
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Bermuda; Brazil; China; France; Germany; Hungary; India; Indonesia; Italy;...
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9th Apr
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Austria; France; Germany; Hong Kong; Ireland; Japan; Luxembourg;...
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9th Apr
Practice notes
BackgroundHistorically the UK’s corporate governance regime has been focused on publicly listed companies with the UK Corporate Governance Code (UKCG...
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8th Apr
Practice notes
This archived Practice Note summarised the key developments that were expected to impact the corporate governance regime during 2019. It has not been...
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8th Apr
Practice notes
The 2003 EU corporate governance action planIn 2003 the European Commission (Commission) initiated a formal action plan aimed at enhancing corporate...
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8th Apr
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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8th Apr
Practice notes
This archived Resource Note looked at the section of the 2016 UK Corporate Governance Code (2016 UKCG Code) which explains the 'comply or explain'...
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8th Apr
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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8th Apr
Practice notes
This Market Tracker Trend Report, AGM season 2019, examines the latest market practice and trends emerging from the FTSE 350 annual general meeting...
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8th Apr
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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8th Apr

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