Changes to EMI Rules - Announced
Date Posted: 13/03/2013
Author: Daniella Lloyd
The way shares under the Enterprise Management Incentive (EMI) option scheme are taxed will be changed to make offering these as part of a remuneration package significantly more attractive.
LSE to launch 'High Growth Segment' market next month
Date Posted: 13/03/2013
Author: Daniella Lloyd
The London Stock Exchange has confirmed plans for its new 'High Growth Segment' market, which is expected to open for business in mid-March. The announcement is a welcomed response to a similar regime introduced in the U.S. under the Jumpstart Our Business Startups Act (JOBS Act).
When is a representation also a warranty? The £10 million question
Date Posted: 20/02/2013
Author: Daniella Lloyd
The recent case of Sycamore Bidco Ltd v Breslin and another [2012] EWHC 3443 (Ch) has highlighted the need for careful drafting when including or excluding representations in share purchase agreements. In this case the court considered whether express warranties in a share purchase agreement (SPA) also amounted to representations.
Penalty Clauses - A More Flexible Approach?
Date Posted: 20/02/2013
Author: Daniella Lloyd
What is a penalty?
A penalty clause usually provides for the payment of a large sum of money on a breach, but can also provide for the withholding of payment or transfer/forfeiture of property, the main purpose being to discourage a party from deliberately breaching its obligations. When deciding whether or not a clause would be construed as a ...
Employment Team Bulletin January 2013
Date Posted: 30/01/2013
Author: Alice Cave
In this month's bulletin, we report on recent case law including European judgements on the right to manifest religion at work and a ruling by the Supreme Court that volunteers are not protected by discrimination law. We also discuss the employment law changes due to come into force later this year.
The Prudential decision on privilege
Date Posted: 23/01/2013
Author: James Price and Kate Allass
The UK Supreme Court has today handed down its judgment in the case of R (on the application of Prudential plc and another) -v- Special Commissioner of Income Tax and another [2013] UKSC1.
The Times - How to get started as an entrepreneur
Date Posted: 26/11/2012
Author: Richard Belsey
In this recent article which appeared in The Times, Richard Belsey, associate in our Entrepreneurs & Family Business group provides advice on how to get started as an entrepreneur.
The article provides top tips on starting a business, including practical hints from Sir Richard Branson, case studies f...
Anti-social? A guide to using social media in the workplace
Date Posted: 06/11/2012
Author: Sarah-Jane Walsh
Social media sites can be useful tools in helping a range of businesses market themselves, whether through raising the business’ profile, strengthening existing relationships with customers, or reaching a wider audience, but the use of social media by businesses and their employees can have its downsides.
The new Small Claims Track in the Patents County Court
Date Posted: 05/10/2012
Author: Anna Barber
Following the publication of the “Hargreaves Review of Intellectual Property and Growth” in May 2011, the Government moved to introduce new rules, which came into force on 1 October 2012, which created a new procedure for dealing with low value claims in the Patents County Court (“PCC”). These are designed to deal with various intellectual property (“IP”) claims worth £5,000...
John Lewis economy? Old News Nick
Date Posted: 05/09/2012
Author: Richard Belsey
Following the statement from Nick Clegg earlier this year that employees should be given the right to own shares in the company that employs them, this article looks at the uses and advantages of employee share schemes and briefly outlines some of the key features of two of the more popular tax-favoured employee share schemes; the enterprise management initiatives (E...
What to do with trespassers
Date Posted: 31/08/2012
Author: Kenneth Street
Kenneth Street summarises the practical solutions that landowners can employ to protect land from occupation by travellers and squatters. This will be a key concern where land or buildings have yet to be brought forward for development.
Earn-outs: a bird in the hand?
Date Posted: 23/08/2012
Author: Fergal McLoughlin
An increase in the use of earn-outs is predicted but are they worth it? This article considers some of the complexities of earn-outs and salutory lessons from the purchase of Donaldsons LLP (Donaldsons) by the international property consultancy DTZ Holdings plc (DTZ), and the subsequent collapse in DTZ's share price.
Pre-nups post Radmacher - where are we now?
Date Posted: 28/06/2012
Author: Claire Gordon
In October 2010 the Supreme Court handed down judgment in the eagerly awaited Radmacher v Granatino case. Since the dust has settled there has been a flurry of cases in the English Courts in which pre-nuptial and post-nuptial agreements have played a pivotal role. Claire Gordon considers the current state of the...
Entrepreneurs & Family Business Group E-briefing Spring/Summer 2012
Date Posted: 07/06/2012
Author: Richard Lane
Welcome to our Spring/Summer 2012 Entrepreneurs & Family Business Group E-briefing.
Forty years ago, when the last detailed report on SMEs was published by the Bolton Committee, use of the terms incubator space, business angel or crowdfunding would have raised a number of perplexed eyebrows. Today the use of social media and QR in
It's not all work, work, work
Date Posted: 07/06/2012
Author: Jonathan Haley
Jonathan Haley outlines the potential advantages of Entrepreneurs Relief.
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