This edition of the Technical Update covers the BVCA’s response HMRC’s consultation on the proposed introduction of a system of advance clearances for companies seeking to use R&D tax relief, the CMA’s call for evidence on merger remedies, and the development of a new education resource as part of the BVCA’s Data Standardisation Project. We also highlight the Government’s Pensions Investment Review, proposals to allow existing Enterprise Management Incentive (EMI) and Company Share Option Plan (CSOP) contracts to include PISCES as an exercisable event, while retaining their tax advantages, the publication of the FRC’s Stewardship Code and discussion paper on Opportunities for Future UK Digital Reporting, and other live consultations on our agenda.
