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SAYE—corporate events and rollover

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Share Incentives weekly highlights—10 June 2021

Share Incentives weekly highlights—10 June 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—10 June 2021

Share Incentives weekly highlights—3 June 2021

Share Incentives weekly highlights—3 June 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—3 June 2021

Share Incentives weekly highlights—27 May 2021

Share Incentives weekly highlights—27 May 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—27 May 2021

Share Incentives weekly highlights—20 May 2021

Share Incentives weekly highlights—20 May 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—20 May 2021

Featured Share Incentives content

Directors’ remuneration

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration...

Financial Conduct Authority—Principles for Businesses (PRIN)

Financial Conduct Authority—Principles for Businesses (PRIN)

Financial Conduct Authority—Principles for Businesses (PRIN)This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial...

Malus and clawback

Malus and clawback

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

Remuneration Code for BIPRU firms

Remuneration Code for BIPRU firms

Remuneration Code for BIPRU firmsBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation...

Practice notes

How CSOPs work and key features

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 Code

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 office

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 benefits

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 Code

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 treatment

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

Clawback clause

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 tracker

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
tag iconBrexit
Practice notes

Non-executive directors—independence

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
tag iconIn-house
Practice notes

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

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
tag iconIn-house
Practice notes

Introduction to retained EU law

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
tag iconBrexit
Practice notes

The Budget and Finance Bill process

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 options

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 activities

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 arrangements

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?

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 SAYE—corporate events and rollover content

Practice notes

SAYE—corporate events

SAYE—corporate eventsThis note covers the following topics:•the law governing save as you earn (SAYE) options and corporate events•corporate events...
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5th Jun
Practice notes

Joint ventures and tax-advantaged share schemes

Joint ventures and tax-advantaged share schemesWhat is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more...
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5th Jun
Practice notes

SAYE—exchange of options

SAYE—exchange of optionsThis Practice Note covers the following topics:•the law governing exchange of save as you earn (SAYE) options•exchange of SAYE...
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5th Jun
Precedents

Save as you earn (SAYE) due diligence questions

Save as you earn (SAYE) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by [insert buyer...
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5th Jun

Popular documents

False imprisonment

False imprisonment

False imprisonmentLiabilityFalse imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will in practice be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary

Contract interpretation—express terms in contracts

Contract interpretation—express terms in contracts

Contract interpretation—express terms in contractsExpress and implied contractual terms distinguishedContractual terms may be either express or implied:•express terms—are terms which are actually recorded in a written contract or openly expressed in an oral contract at the time the contract is made

Escrow accounts and escrow agreements

Escrow accounts and escrow agreements

Escrow accounts and escrow agreementsThis Practice Note examines why parties involved in a construction project may enter into an escrow agreement (or escrow deed) to set up an escrow account. It looks at the benefits of paying funds into escrow, how an escrow account operates and the provisions

Enforcing a warrant of control

Enforcing a warrant of control

Enforcing a warrant of controlThis Practice Note has been produced by enforcement specialists, The Sheriffs Office. It guides users through the process of enforcing a warrant of control obtained from the County Court as a method of enforcing a money judgment; whereby the judgment creditor takes