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Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Contractual exit plans must be developed as an alternative to extension or evidence provided for why an extension is both legally allowed and value for money
Find out about the announced changes to the Company Share Option Plan (CSOP) scheme and an update on the Save As You Earn (SAYE) bonus rate mechanism review.
The Contract for Difference (CFD) for renewable energy is a key mechanism of Electricity Market Reform.
Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.
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