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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 Q&As content

Q&As
If a shareholder reinvests the proceeds of a previous company sale in a new company, through their personal limited company, should they (or can they)...
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1st Aug
Q&As
Can an employee who works for two different companies participate in an enterprise management incentives (EMI) scheme?There is nothing specifically...
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1st Aug
Q&As
Where a director of a company appoints another person to act as an alternate director, does that prevent the director claiming ‘entrepreneurs’ relief’...
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1st Aug
Q&As
Will an RSU be a securities option if the only circumstances in which it can be cash-settled are where it would be unlawful to issue shares?In order...
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1st Aug
Q&As
Can an employee on variable pay participate in a salary sacrifice arrangement and how?In summary, a valid salary sacrifice arrangement (also sometimes...
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1st Aug
Q&As
Does HMRC need to be notified of a section 431 of the Income Tax (Earnings and Pensions) Act 2003 election?It is possible for an employee (or...
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1st Aug
Q&As
Does the post-employment notice pay (PENP) regime apply where an employee is summarily dismissed (say for gross misconduct) but is subsequently paid a...
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1st Aug
Q&As
If the 14-day deadline for making a valid restricted securities election under section 431 of the Income Tax (Earnings and Pensions) Act 2003 is...
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1st Aug
Q&As
Could a personal service company structure be regarded as a sham, such that the individual is, for the purposes of employment law rights, an employee...
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1st Aug
Q&As
If (post-transaction) HMRC agrees a valuation for shares, and those shares are then sold on at a higher value, can HMRC go back on the agreed...
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1st Aug
Q&As
When do the changes to the NICs treatment of payments in lieu of notice (PILONs) and termination payments in excess of £30,000 take effect?First, the...
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1st Aug
Q&As
When making a section 431 election under the Income Tax (Earnings and Pensions) Act 2003, is it necessary to obtain a professional valuation, or can...
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1st Aug
Q&As
When an employee leaves the company, can they be forced to sell their shares?Private companies’ constitutional documents are usually drafted to...
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31st Jul
Q&As
Does section 144ZA of the Taxation of Chargeable Gains Act 1992 still apply in respect of unapproved options which can be settled in cash?Section...
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31st Jul
Q&As
Can an employee benefit trust exclude a specific employee and still qualify as an employees’ share scheme pursuant to section 1166 of the Companies...
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31st Jul
Q&As
Is it possible to grant an EMI option which can be exercised on an exit but which also allows the board, with the approval of the shareholders,...
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31st Jul
Q&As
What restrictions need to be described to EMI participants in relation to the shares under their options?Some confusion can arise on this issue, as...
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31st Jul
Q&As
Is it possible for a company to operate both an EMI scheme and a CSOP?As EMI schemes offer participants the ability to benefit from capital gains tax...
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31st Jul

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