We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 77

Enforcing bad leaver provisions - Greck v. Henderson Asia Pacific Equity Partners

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • January 28 2009

This Scottish case addresses the enforceability of so-called 'bad leaver' terms and indirect non-compete restrictions in the carry partnership of a private equity fund which affected an investment manager's right to retain his carry interests after he had resigned from his employment

Joint share ownership plans: a better incentive?

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • September 23 2009

Challenging market conditions combined with the prospect of a 50 per cent rate of tax for high earners are leading many companies to review their share incentives schemes for senior executives

Reporting deadline looms

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • June 8 2009

Companies with employee or director owned shares or options need to submit annual returns for 200809 before 7 July 2009, we look at the process and the pitfalls

Budget 2008 EMI options

  • Shepherd & Wedderburn LLP
  • -
  • United Kingdom
  • -
  • March 28 2008

EMI is a type of share option plan offering flexibility and tax efficiency to employees of small and medium-sized companies

Accounting Standards Board announces changes to FRS 20

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • April 8 2008

On 27 March 2008, the Accounting Standards Board (ASB) announced changes to FRS 20, which deals with share based payments

Grant of options to NEDs?

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • April 7 2008

We were recently asked by a client on the full list of the London Stock Exchange to advise on the grant of options to NEDs, we look at why this is generally frowned upon and whether this is always correct irrespective of how the option is structured

The EMI plan

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • April 7 2008

The EMI Plan is a tax advantaged option arrangement aimed at small growing companies to help them recruit and retain employees

Employers need to report share plans operated in 200708 before 7 July 2008

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • April 7 2008

Companies with employee or director owned shares or options need to submit annual returns for 200708 before 7 July 2008; we look at the process and the pitfalls

Trustees of pension schemes could face legal action over short selling

  • Wedlake Bell
  • -
  • United Kingdom
  • -
  • October 15 2008

Trustees of pension schemes who have entered into stock lending arrangements which make short selling possible could be in breach of their duty as trustees, potentially triggering claims against them, warns Wedlake Bell, the leading commercial law firm

Selling shares at an over-value

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • June 8 2009

Court of Sessions confirms poor structuring causes tax hit for selling employee-shareholder on disproportionate sale proceeds