Archive for אוקטובר 7th, 2021

Share Option Agreement – Emi Scheme

j$k1941178j$k Sarah is offered the same equity for the same value in another EMI qualified company, and she also acquires her shares worth £10,000. However, the exercise of her options does not create any tax bill and, if she sells her shares for £125,000 thereafter, she is entitled to the relief of Entrepreneurs; the reduced […]

Service Concession Agreement Ind As

j$k1935744j$k Example: construction of a hospital under a public service concession; Conditions of consideration: the operator receives from the licensor, depending on the actual occupation in the hospital. The licensor did not guarantee the operator a minimum occupancy. The operator shall recognise a financial asset to the extent that it has an unconditional contractual right […]