Insights

Insights and opinions on the latest law, legislation and policies.

Insights

Directors' liability – tax and insolvency

Being a director brings with it a raft of responsibilities, including a range of duties owed to the company and its stakeholders.

Haydn Rogan
Haydn Rogan Partner

Insights

Section 431 elections

It is common where shares are being transferred or issued to employees or directors, for individuals to be asked to complete a section 431 election.

Haydn Rogan
Haydn Rogan Partner

Insights

Earn out: ensure that you take tax advice

Use of 'earn out' structures is increasing whereby on the sale of a company an initial amount is paid with further sums payable dependent upon…

Haydn Rogan
Haydn Rogan Partner

Insights

Changes to share buy backs

The buy back of shares has historically been a complex and inflexible process to manoeuvre, especially for companies operating employees’ share…

Gary Jones
Gary Jones Partner

Insights

Tax: Entrepreneurs’ Relief: what classes of shares count towards the threshold?

Recent experience reminds us of the need to be careful when looking at the Entrepreneurs’ Relief requirements in relation to companies with preference…

Haydn Rogan
Haydn Rogan Partner

Insights

Employee shareholder status

The Growth and Infrastructure Act 2013 introduced 'employee shareholder' status whereby employees give up certain employment rights for shares.

Sarah Walton
Sarah Walton Partner

Insights

Enforceability of restrictive covenants in sale agreements

When is a restriction too restrictive? A recent judgment found that non-compete covenants in a share sale agreement did not amount to a restraint of…

Claire Hollins
Claire Hollins Principal Associate

Insights

Employee shareholders and share buybacks

The Government is looking to make recruitment more attractive to small-medium sized businesses through the introduction of ‘employee shareholder’…

Haydn Rogan
Haydn Rogan Partner

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