The Employment Rights Bill – What it might have meant for whistleblowing…
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Further relaxation of UK bankers' remuneration rules: deferral periods for bonuses to be shortened and other changes
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EMI employee share options and acceptable discretion
HMRC has recently published guidance on the use of acceptable and unacceptable discretion in determining when shares can be received under Enterprise Management Incentive (EMI) options.
In the latest Stephenson Harwood briefing, Nicholas Stretch and Desiree De Lima in our employee incentives team consider what kinds of discretion are seen with EMI options, HMRC's new guidance and what decisions companies can now comfortably take.
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