Colm Rafferty

Aug 8, 2024 | mondaq.com | Colm Rafferty |Morgan Pierse |Jordan O'Brien

Many provisions in an investment bank's engagement letter are negotiable. Prior to signing an engagement letter, companies should carefully consider and review this important document. The nature of the relationship between an investment bank and a company in respect of a potential M&A or equity financing transaction is documented in the bank's engagement letter. It is an important document for both parties and should be carefully considered.

Aug 1, 2024 | mondaq.com | Mid-Market Transactions |Morgan Pierse |Colm Rafferty |Jordan O'Brien

MG Maples Group More The Maples Group is a leading service provider offering clients a comprehensive range of legal services on the laws of the British Virgin Islands, the Cayman Islands, Ireland, Jersey and Luxembourg, and is an independent provider of fiduciary, fund services, regulatory and compliance, and entity formation and management services.

Jul 31, 2024 | mondaq.com | Morgan Pierse |Colm Rafferty |Jordan O'Brien

MG Maples Group More The Maples Group is a leading service provider offering clients a comprehensive range of legal services on the laws of the British Virgin Islands, the Cayman Islands, Ireland, Jersey and Luxembourg, and is an independent provider of fiduciary, fund services, regulatory and compliance, and entity formation and management services.

Mar 22, 2024 | mondaq.com | Colm Rafferty |Morgan Pierse |Jordan O'Brien |William Fogarty

The Key Employee Engagement Programme ("KEEP") is a tax efficient share option scheme for small and medium-sized enterprises ("SMEs") and start-up businesses which is designed to support SMEs in their efforts to attract and retain key employees. SMEs can be at a disadvantage when competing with larger companies and KEEP provides some scope for smaller innovation driven enterprises to compete for top talent.

Feb 1, 2024 | mondaq.com | Colm Rafferty |Morgan Pierse |Jordan O'Brien

Since 1 January 2024, employers have a new reporting and withholding obligation regarding share option related taxes. Section 12 of the Finance (No.2) Act 2023 provides for a new employer obligation regarding share option related taxes. From 1 January 2024, employers have a reporting and withholding obligation in relation to the Income Tax, Universal Social Charge and employee Pay Related Social Insurance payable on gains realised when an employee or director exercises share options.