This article discusses the key issues to be considered where a senior executive’s employment is to be terminated and the management incentive plan needs a reset, all in the context of operating in times of economic stress....more
In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: The FCA’s final rules on mandatory D&I reporting for UK listed companies; ESMA publishes...more
We recently had the opportunity to hear HMRC's latest views on valuing growth shares for UK tax purposes.
We consider below the importance of share valuation in general and provide an update on HMRC's approach to valuing...more
The UK Budget 2018 proposes key changes to the scope of Entrepreneurs' Relief ("ER") which would mean that the reduced capital gains tax rate of 10% will no longer be available where an individual is beneficially entitled to...more