This week's edition of Corporate weekly highlights includes an update on when final FCA rules on Private Intermittent Securities and Capital Exchange Systems (PISCES) will be published and when applications to run a PISCES platform will open, analysis of a case about rectification of the register of members and the power of directors to bind a company (Jusan Technologies Ltd v Uconinvest Llc) and a case considering whether a partnership or joint venture had been formed between parties and whether fiduciary duties had arisen.
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Corporate analysis: The Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) received Royal Assent on 26 October 2023. This video considers the background to ECCTA 2023 and its provisions in overview. It forms part of a series of videos to be released by the Lexis+® UK Practical Guidance
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Brussels I (recast)—domicile (Arts 4 and 63) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note considers the general rule set out in Article 4 of Regulation (EU) 1215/2012, Brussels I (recast) when determining the relevance of a defendant’s domicile to
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