This week's edition of International Trade weekly highlights includes the Department for Business and Trade (DBT) extending steel safeguard measures on 15 product categories, South Africa requesting World Trade Organization panel reviews of EU measures on citrus fruit imports and a weekly roundup of HMRC import, export and customs guidance.
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This week's edition of International Trade weekly highlights includes: The Department for Business and Trade (DBT) updating the UK Conformity Assessed (UKCA) marking guidance, Singapore ratifying UK’s Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) membership, the World
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
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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
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