Welcome to September’s issue of Capital Quarter. With the government’s road map to ‘normality’ looking like it could become a reality, we take a closer look at the key factors that have attributed to increased market activity in 2021, and why investors remain optimistic for the future.
Also in this edition, as most listed companies provide some form of share-based remuneration to directors and key management, our Head of Tax Chris Riley highlights the key risks and potential tax issues in respect of the award of shares.
After a negative response to high-profile corporate failures, the government decided on sweeping reforms to both audit and governance. But why should company directors and management teams (as well as their advisers) take the proposed audit reforms seriously? Imogen Massey explains.
Whether it’s deciding where to invest funds, what kind of insurance contracts to take, or how to increase cash generation, it’s fair to say that understanding derivatives and the challenges involved can be both complex and somewhat puzzling. In this edition, Qamar Iqbal sheds some light on the matter.