This week's edition of Corporate weekly highlights includes publication of the Market Standard’s Trend Report covering trends in UK Public M&A deals in 2024. It also includes publication of the PLSA Stewardship and Voting Guidelines 2025 and regulations under the Economic Crime and Corporate Transparency Act 2023 in respect of identity verification. Additionally, it covers the publication of regulations amending the Reporting on Payment Practices and Performance Regulations 2017, SI 2017/395 and the Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017, SI 2017/425. The highlights also feature a Court of Appeal decision relating to securities actions under sections 90, 90A and Schedule 10A to the Financial Services and Markets Act 2000 concerning the claimant’s use of the representative action procedure provided for under CPR 19.8 to bring proceedings on behalf of institutional and retail investors claiming in respect of alleged fraudulent statements and dishonest omissions in published information.
To continue reading this news article, as well as thousands of others like it, sign in with ³ÉÈËÓ°Òô or register for a free trial
EXISTING USER? SIGN IN CONTINUE READING GET A QUOTE
To read the full news article, register for a free Lexis+ trial
**Trials are provided to all ³ÉÈËÓ°Òô content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these ³ÉÈËÓ°Òô services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
* denotes a required field
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
Early leavers—preservationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57 on 6 April 2028 (save for members of the firefighters, police and armed forces public service pension schemes).The Finance Act 2022 will also give
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
0330 161 1234