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News

Pett Franklin advises technology company

25 August 2020

Pett Franklin have implemented a bespoke non-EMI share scheme for Landlord Vision
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EMI Options and Furlough

19 August 2020

HMRC has now confirmed its position on EMI schemes and satisfying the working time arrangements...
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Joint Share Ownership Plans - How do they work?

20 July 2020

A joint share ownership plan (or JSOP) is based on the following central features...
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EMI and Furloughing

06 July 2020

We have discussed previously – see: Furlough and EMI – the uncertainty regarding the impact of Furlough and EMI...
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Corporation tax deductions in the context of employee share schemes

24 June 2020

In the recent case of HMRC v NCL, the Court of Appeal (COA) dismissed HMRC’s appeal against an earlier decision by the Upper Tribunal (UT) in 2019...
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HMRC Guidance - Employee Share Schemes and Covid 19

10 June 2020

HMRC have issued an updated bulletin relating to employee share schemes and Covid 19 – see: ERS Bulletin 35...
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Employee Share Schemes – The New Normal

09 June 2020

Covid 19 has revolutionised business, social and economic life in the UK and the rest of the World...
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Furlough scheme National Insurance peculiarities

21 April 2020

Edward Franklin explains how the Corona Virus Job Retention Scheme can penalise employers paying 100% wages
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Furlough Grants and EMI

30 March 2020

Stephen Woodhouse summarises risks around EMI and Furlough
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PIRC Shareholder Voting Guidelines Updated

27 March 2020

Pension and Investment Research Consultants have issued new guidance
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