Remuneration issues for financial services firms

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EDPB’s opinion on the draft adequacy decision for the UK under the EU GDPR

The following Commercial news provides comprehensive and up to date legal information on EDPB’s opinion on the draft adequacy decision for the UK under the EU GDPR

Share Incentives weekly highlights—15 April 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—15 April 2021

Share Incentives weekly highlights—8 April 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—8 April 2021

Share Incentives weekly highlights—1 April 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—1 April 2021

Featured Share Incentives content

Directors’ remuneration

Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...

How CSOPs work and key features

This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...

Unapproved share options

What are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions have been met (such as the...

When is an SAYE scheme appropriate?

This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...

Practice notes

Financial Conduct Authority—Principles for Businesses (PRIN)

This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...

9th Nov

Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...

9th Nov

Brexit

Practice notes

FATCA in the UK—the UK:US Intergovernmental Agreement: an outline

Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...

Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan

In-house

Practice notes

Nil paid and partly paid shares—tax treatment

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...

Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan

Practice notes

The Quoted Companies Alliance (QCA) Corporate Governance Code

The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...

9th Nov

Practice notes

Comparison of UK and US share incentive arrangements

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...

Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan

Practice notes

Growth shares—practical examples and comparisons with options

What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...

9th Nov

Practice notes

Long-term incentive plans—income tax and NICs treatment

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...

Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan

Practice notes

Unapproved share options—tax treatment

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...

9th Nov

Most recent Remuneration issues for financial services firms content

Practice notes

Insider dealing—a quick guide

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

Produced in partnership with Joanna Dimmock, Tom Hickey and Fred Kelly of White & Case LLP 9th Apr

Practice notes

UCITS Remuneration Code

BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...

8th Apr

Practice notes

Corporate governance—fundamentals

The following paragraph from the Cadbury Report has been the generally accepted definition of corporate governance since 1992:'Corporate governance is...

8th Apr

Practice notes

The AIFM Directive [Archived]

ARCHIVED: This archived Practice Note considered the key themes of the Alternative Investment Fund Managers Directive (AIFMD) and its application in...

8th Apr

Practice notes

Undertakings for Collective Investment in Transferable Securities (UCITS)—essentials

BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...

8th Apr

Practice notes

Directors’ remuneration—quoted and unquoted traded companies

This Practice Note outlines the regulatory framework for remuneration of directors of quoted and unquoted traded companies against the current...

7th Apr

Practice notes

CRD IV/CRR—Remuneration requirements

This Practice Note discusses both (1) the EU remuneration provisions under the Capital Requirements Directive 2013/36/EU (EU CRD IV) and Regulation...

30th Mar

Practice notes

Malus and clawback

FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...

Produced in partnership with Nick Hipwell, Sarah Ferguson and Chris Baker of DLA Piper 24th Mar

Practice notes

Non-executive directors (NEDs) and effective corporate governance—expectations of the Financial Conduct Authority (FCA)

General role and responsibility of a non-executive director (NED)For information about the roles and responsibilities of NEDs, see Practice Note:...

22nd Mar

Practice notes

Financial Services and Markets Act 2000—essentials

The principal role of the Financial Services and Markets Act 2000 (FSMA 2000) was to establish and transfer power to the Financial Services Authority...

17th Mar

Practice notes

Financial Conduct Authority—Principles for Businesses (PRIN)

This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...

16th Mar

Practice notes

2017–2019 Corporate governance reforms [Archived]

This archived Practice Note provided an overview of various corporate governance reforms that were announced and/or implemented between 2017–2019,...

15th Mar

Practice notes

Prudential Regulation Authority—Fundamental Rules

Background to the Fundamental RulesPrior to the creation of the Financial Conduct Authority (FCA) and the Prudential Regulation Authority (PRA) in...

9th Mar

Practice notes

Remuneration Code for Dual Regulated Firms

Purpose and context of the Remuneration CodeThe aim of the Remuneration Code is to ensure that firms have risk-focused remuneration policies, which...

1st Mar

Practice notes

FCA Remuneration Code Principles—comparison checklist

BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...

1st Mar

Practice notes

IFPRU Remuneration Code

BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...

1st Mar

Practice notes

MiFID II requirements on remuneration incentives—SYSC 19F

BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...

1st Mar

Practice notes

Remuneration Code for BIPRU firms

BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...

1st Mar

Practice notes

AIFMD—Remuneration Code

BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...

1st Mar

Remuneration issues for financial services firms

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Latest Share Incentives News

EDPB’s opinion on the draft adequacy decision for the UK under the EU GDPR

Share Incentives weekly highlights—15 April 2021

Share Incentives weekly highlights—8 April 2021

Share Incentives weekly highlights—1 April 2021

Featured Share Incentives content

Directors’ remuneration

How CSOPs work and key features

Unapproved share options

When is an SAYE scheme appropriate?

Most recent Remuneration issues for financial services firms content

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