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Incentives Bulletin - April 2020 Budget; consultation on EMI schemes; annual capital gains tax allowance; COVID-19; IR35 reforms; interest on employment-related loans; “loan charge” review Topics covered in this bulletin: Recap on UK 2020 Budget Government consultation o... Hong Kong Uncertificated Securities Market Explained This update examines the latest proposals for implementing an uncertificated securities market in Hong Kong following the publication of an April 2020 conclusions paper. In January 2019, a joint consultation paper was published to examine the practicalit... Disclosure of rights attached to listed securities This briefing summarises the new requirement on issuers to disclose the rights and restrictions attached to their listed securities. In order to reduce the risk of market disruption occurring as a result of an issuer announcing an action that security ho... HMRC Preferential Creditor Status – Measure Delayed, for Now The Finance Bill 2020, which is currently scheduled for further debate by the UK Parliament from 27 April 2020, includes provisions to grant HMRC secondary preferential creditor status for certain taxes due from an insolvent business. Solvency II App A comprehensive guide to the Solvency II prudential regime for insurers produced by the Slaughter and May insurance group. Tapping your shareholders: rights issues best practice Best practice for rights issues and other equity raises as a result of the COVID-19 pandemic. Explores the key aspects that companies should consider if they are planning to undertake a large equity raise, like a rights issue, as a result of the COVID-19... COVID-19: What charities should consider in the COVID-19 pandemic Charities: What to consider in the current environment including UK Government support in response to COVID-19 This briefing focuses on the key considerations for the charity sector during the COVID-19 pandemic, including what issues charities should be ... Competition & Regulatory Newsletter European Commission publishes Temporary Framework for assessing antitrust issues related to business cooperation in response to Covid-19 The European Commission issued a Temporary Framework communication which sets out the criteria that the Commission wi... Coronavirus Job Retention Scheme and Compensation for Employer Pension Contributions COVID-19; CJRS; Compensation for employer pension contributions; calculation of employer pension compensation; salary sacrifice arrangements; amending DC arrangements In this pensions update on COVID-19 we cover a number of developments on the compensati... Coronavirus Job Retention Scheme – HMRC guidance updated (again) HMRC issued a further revised version of their guidance for employers and employees on the Coronavirus Job Retention Scheme (CJRS). HMRC issued a further revised version of their guidance for employers and employees on the Coronavirus Job Retention Schem...