The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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...
UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7...
Individuals may, at any one time, be employed by more than one employer, usually on a part-time basis for each company. These companies may sit in the...
This note covers the following topics:•the law governing save as you earn (SAYE) options•what is an SAYE scheme?•what requirements must be met for an...
The right to exercise save as you earn (SAYE) options is subject to statutory requirements under Schedule 3 of the Income Tax (Earnings and Pensions)...
What is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more independent parties whereby each party agrees to...
This note covers the following topics:•the law governing save as you earn (SAYE) options and corporate events•corporate events which may trigger the...
ARCHIVED: This archived Practice Note provides background reading on the main differences between the SAYE guidance in ESSUM and where it can now be...
This Practice Note covers the following topics:•the law governing exchange of save as you earn (SAYE) options•exchange of SAYE options◦circumstances...
Corporate governance best practice at present is that 'malus and clawback' are only relevant to awards held by senior management and other executives...
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