As U.S.-based venture capital funds have become an increasingly significant source of capital for UK start-up and scale-up companies, the negotiation of terms often give rise to gaps in expectations and market norms between...more
As a reminder, the Internal Revenue Code requires that you furnish an information return to each individual (“optionee”) who exercised an incentive stock option (ISO) during 2022 and to each individual (“transferor”) who...more
On April 12, 2021, the U.S. Securities and Exchange Commission (SEC) published a joint statement by John Coates, Acting Director of the Division of Corporation Finance, and Paul Munter, Acting Chief Accountant, which provides...more
This is a comprehensive U.S. resource on COVID-19 related issues for leaders of UK/European private technology, life sciences, and growth companies with U.S. operations or other U.S. business interests. Topics covered include...more