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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 Regulatory issues content

Practice notes
Processing personal data—obtaining, recording and managing consentThis Practice Note is based on the UK GDPR and consent guidance published by the...
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1st Aug
Practice notes
Processing personal data—standard of consentThis Practice Note is based on the UK General Data Protection Regulation (UK GDPR) and consent guidance...
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1st Aug
Practice notes
The Takeover Code and share plansIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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Produced in partnership with Liz Pierson of Deloitte 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
Financial Services and Markets Act 2000 and the operation of employee incentive arrangements in the UKThe Financial Services and Markets Act 2000...
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Produced in partnership with Ian Fraser of PWC 31st Jul
Practice notes
GDPR and Share SchemesOn 31 January 2020, the UK ceased to be a member of the EU and EEA.•the Regulation (EU) 2016/679, General Data Protection...
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31st Jul
Practice notes
Impact under Financial Services and Markets Act 2000 of offering shares to non-executive directorsIt is common for employees, and especially executive...
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Produced in partnership with Alex Paterson of Squire Patton Boggs and Paul Anderson of Squire Patton Boggs 31st Jul
Q&As
Are share plan administrators included in the exemption under the Financial Promotions Order, SI 2005/1529, art 60?Any communication to an employee in...
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31st Jul
Q&As
What is the impact of Brexit on international transfers of personal data?This Q&A looks at the impact of Brexit on cross-border transfers of personal...
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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
Practice notes
Brexit—implications for data protectionThis Practice Note discusses the impact of Brexit on the general processing of personal data under the General...
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31st Jul
Practice notes
Market Abuse Regulation (MAR)—essentialsIn each section of this Practice Note, links are given to the relevant provisions of EU and/or UK legislation,...
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31st Jul
Practice notes
Data protection law—application to employee share schemes [Archived]ARCHIVED: This archived Practice Note provides information on the data protection...
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31st Jul
Practice notes
Data protection principlesOn 31 January 2020, the UK ceased to be a member of the EU and EEA. Given the extensive data flows between the EEA and UK,...
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Produced in partnership with Pillsbury Winthrop Shaw Pittman LLP 31st Jul
Practice notes
Financial Services and Markets Act 2000—essentialsThe principal role of the Financial Services and Markets Act 2000 (FSMA 2000) was to establish and...
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31st Jul
Precedents
Data protection privacy notice (employment)[Insert name of organisation]Data protection privacy notice (employment)This notice explains what personal...
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31st Jul
Precedents
Letter—from employer enclosing data protection privacy notice (employment)[Insert name and address of client]Private and confidentialDear [insert...
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30th Jul
Practice notes
Insider dealing—a quick guideFORTHCOMING CHANGE: Section 31(1) of the Financial Services Act 2021 (FSA 2021) increases the maximum sentence for...
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Produced in partnership with Joanna Dimmock, Tom Hickey and Fred Kelly of White & Case LLP 30th Jul
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. This Practice Note introduces:•the General Data Protection Regulation, Regulation...
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24th Mar
Practice notes
The Market Abuse Directive 2003/6/EC (MAD) entered into force on 12 April 2003 and established an European Union (EU) wide regime for...
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25th Sep

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