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Company Law Changes

Jeremy Edwards and Liana Coyne of Baker & McKenzie LLP's London Employee Benefits Group discuss the impact of the Companies Act 2006 for UK companies operating employee share plans
For many tax practitioners the prospect of getting to grips with the new companies legislation set out in the Companies Act 2006 (CA 2006) must appear daunting. CA 2006 constitutes a major overhaul of existing companies legislation. CA 2006 spans 1 300 sections and 16 schedules. CA 2006 has been printed by LexisNexis in a Butterworths Company Law Handbook Supplement that runs to 1 160 pages.
CA 2006 is being implemented in four main tranches up to October 2008. Certain provisions are already in force including (for instance) provisions relating to electronic communications...

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