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...
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...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
Share scheme issues for an AIM companyThis Practice Note looks at the issues arising for companies trading on AIM when designing and operating their...
Impact under Financial Services and Markets Act 2000 of offering shares to non-executive directorsIt is common for employees, and especially executive...
Are share plan administrators included in the exemption under the Financial Promotions Order, SI 2005/1529, art 60?Any communication to an employee in...
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...
Consumer credit—loans to employees and directors and employee share schemesBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end...
Brexit—implications for data protectionThis Practice Note discusses the impact of Brexit on the general processing of personal data under the General...
Market Abuse Regulation (MAR)—essentialsIn each section of this Practice Note, links are given to the relevant provisions of EU and/or UK legislation,...
Data protection law—application to employee share schemes [Archived]ARCHIVED: This archived Practice Note provides information on the data protection...
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,...
Financial Services and Markets Act 2000—essentialsThe principal role of the Financial Services and Markets Act 2000 (FSMA 2000) was to establish and...
Data protection privacy notice (employment)[Insert name of organisation]Data protection privacy notice (employment)This notice explains what personal...
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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