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Executive Matters

Issue 1

Editor's note

Welcome to the inaugural edition of Executive Matters our new, quarterly publication tailored to the challenges and legal issues faced by Senior Executives.

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Mishcon Academy: Digital Sessions podcast – Restrictive Covenants

Employment Partners Jennifer Millins and Susannah Kintish explore recent case law on post-termination restrictions and review the Government's consultation on non-compete clauses.

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Executive remuneration 2022 – updated voting guidance for listed UK companies

The three most influential shareholder organisations that express views on executive remuneration at UK listed companies have each issued new shareholder voting guidance for 2022.

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UK income tax charged on share options exercised by non-UK residents

The Court of Appeal ruled in Charman v Revenue and Customs Commissioners that the right to acquire securities arises at the moment a share option is granted, not when it vests. We consider the tax implications of this decision.

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Putting purpose at the heart of corporate governance – the British Academy's recommendations

In 2019, the British Academy concluded that "the purpose of business is to solve the problems of people and planet profitably, and not profit from causing problems." In their follow up report this year, the Academy proposes a number of ways in which company law can be used to put this purpose at the 'heart of corporate governance'.

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Tax investigatory powers extended to directors of dissolved companies

In recent years, there has been a growing trend to make the Boards and top-tier management of companies more accountable for their decisions. Directors of dissolved companies can now be investigated.

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Propertyshe Podcast: Alistair Elliott former Senior Partner & Group Chairman of Knight Frank

Alistair Elliott is the former Senior Partner and Group Chairman of Knight Frank.

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