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UK news [Latest]
June 2018UK Share Plans: EMI options back on
As you may have seen, we are pleased to report that EU state aid approval for EMI options has now been renewed, further to our previous alert about Enterprise Management Incentive (“EMI”) options here.
April 2018Reminder: Annual UK Share Plan Filings due by 6 July 2018
The UK tax authorities’ (HMRC) submission deadline for annual return filings in relation to employment-related securities for the 2017/18 tax year is midnight on 6 July 2018.
April 2018UK Share Plans: EMI options on hold
Enterprise Management Incentive (“EMI”) options are the most tax-advantageous share options which may be granted to employees in the UK, where the grantor company and the employee receiving the option satisfy certain statutory requirements. EMI options are designed for small to medium size companies (one of the statutory requirements is that the grantor company and its group have gross assets of no more than £30 million).
November 2017Market Abuse Regulation: some key issues for employee share plans clarified
In this article we summarise the impact of the MAR on employee share plans, and some important points of clarification from its first year of operation.
November 2017Expansion into the UK – Immigration opportunities for overseas business, investors and entrepreneurs
There are a number of immigration routes specifically designed to facilitate investment in the UK whether by businesses or high-net-worth individuals – and most offer a route to permanent residence. So which immigration route is right for your business?
November 2017Telling apples from pears: when is a defined benefit scheme not a defined benefit scheme?
Corporate lawyers know the most important question to ask about a pension scheme: is it a defined benefits (“DB”) scheme or a defined contribution (“DC”, also known as a money purchase) scheme?
November 2017Checklist: share plans in corporate transactions – key questions to ask at the outset in private company sales
Share-based employee incentive arrangements may play only a minor role in a corporate transaction, but sometimes they can be fundamental to the deal structure and documentation, for example where they impact upon ownership of the target itself. So what basic questions should you always ask at the kick-off meeting, to get you on the right track from the outset?
November 2017Key Pensions Issues for Corporate Lawyers - Part 2
How to handle situations where companies with underfunded final salary or defined benefit pension schemes are refinancing or reorganising company assets within a group, which may trigger a requirement for the employer to notify the Pensions Regulator.
September 2017How to check a job applicant's right to work
All employers should be aware of the latest Home Office Guidance, which was updated in August 2017.
September 2017Bringing certainty – 5 ways a Global Mobility team can support a business through uncertain times
International events have a profound impact on businesses but there are simple steps that Global Mobility teams can take to prepare for volatility and help to make sure employees are supported and safe.