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)...
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)...
Where a director of a company appoints another person to act as an alternate director, does that prevent the director claiming ‘entrepreneurs’ relief’...
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...
Can an employee on variable pay participate in a salary sacrifice arrangement and how?In summary, a valid salary sacrifice arrangement (also sometimes...
Does the post-employment notice pay (PENP) regime apply where an employee is summarily dismissed (say for gross misconduct) but is subsequently paid a...
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...
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...
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...
Although the Investment Association Principles of Remuneration require that employee share schemes should not have a life span of more than ten years,...
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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