Information Centre

Disclosing Bad News

Disclosing Bad News

Tom Shaw, Speechly Bircham

2nd March 2009 Regulations

Disclosing bad news to the market is never pleasant- but the regulators will not take a lenient view of those companies which fail to meet their disclosure requirements, wars Tom Shaw of Speechly Bircham.

Allotment of Shares and Pre-Emption Rights: New Guidance from the Association of BritishInsurers (“ABI”)

Hunton and Williams

2nd February 2009 Regulations

Hunton & Williams updates companies on new guidance from the ABI on the allotment of shares and pre-emption rights.

PAYE: Pitfalls on the Exercise of Employee Share Options

CMS Cameron McKenna

28th January 2009 Tax

CMS Cameron McKenna highlights a recent case that notes a pitfall for employers and employees where PAYE is not properly operated on the exercise of employee share options or other share-related schemes.

Moving from public to private

Moving from public to private

Martin Finnegan, Nabarro LLP

2nd January 2009 Markets

In the light of current uncertainty in the financial markets, many AIM companies feel undervalued and undercapitalized. Martin Finnegan, partner in Nabarro’s Corporate Group and a member of the QCA’s Legal Committee, looks at the merits of taking a company private.

Corporate Responsibility: The implications for smaller quoted companies

Corporate Responsibility: The implications for smaller quoted companies

Dr Lance Moir, WIN plc

1st December 2008 Corporate Governance

Gone are the days of corporate philanthropy, says Dr Lance Moir, CFO of AIM-listed WIN plc. Corporate responsibility is now thought of as the impact that a business has on its various stakeholders.

Understanding auditor liability limitation agreements

Understanding auditor liability limitation agreements

Tim Goodman, Hermes

1st December 2008 Regulations

What are auditor liability limitation agreements – and what factors should directors take account of if they are considering an agreement?  Tim Goodman, a manager within the Hermes Equity Ownership Services’ (HEOS) UK engagement team, investigates.

CGT Change Misses the Mark

CGT Change Misses the Mark

Vijay Thakrar, Ernst & Young LLP

1st December 2008 Tax

From 6 April, taper relief was scrapped and replaced by a flat CGT rate of 18%. There may now be worrying times ahread for AIM and the UK’s growth businesses, says Ernst & Young’s Vijay Thakrar who explains there may now be worrying times ahead for AIM and the UK’s growth businesses.

AIM Governance - Mind the Gap

AIM Governance - Mind the Gap

Barry Gamble

1st December 2008 Corporate Governance

A gap has opened in the way that governance works in practice in AIM companies.  Experienced company director Barry Gamble believes that a Nomad-led assurance of continuing compliance with the now widely-accepted QCA governance guidance for AIM companies might be the answer. 

Executive pay in the dock

Executive pay in the dock

Mirza Baig, F & C Asset Management

1st September 2008 Corporate Governance

As executive compensation is once again in the spotlight, Mirza Baig, Associate Director of F&C’s Governance and Sustainable Investment Team, gives an investor’s view of an effective remuneration strategy.

Are EBTS worth it?

Are EBTS worth it?

Victoria Goode, Sanne Group

1st September 2008 Tax

What are employee benefit trusts and offshore trustees?  Victoria Goode, Director of Sanne Group, weighs up the pros and cons.

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