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)...
Sustainable business and executive payWhat is sustainable business and ESG issues?Sustainable business is a broad concept and encompasses the impact...
The effect of multiple employments on the eligibility requirements of tax-advantaged share plansIndividuals may, at any one time, be employed by more...
Do sections 755–756 of the Companies Act 2006 prevent the grant of share options and awards?Prohibition of public offers by private companyUnder the...
Share scheme issues for an AIM companyThis Practice Note looks at the issues arising for companies trading on AIM when designing and operating their...
Share options settled by an individual shareholderShare options are an enforceable right for an employee to acquire shares at a given price, subject...
Share plans and ‘material interest’In order to be eligible for the grant of share options under either of the following tax-advantaged employee share...
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