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HM Treasury has published a consultation document relating to the reform of the UK prospectus regime.

The key point from an employee share schemes perspective, is that the consultation includes a request for comments on the exemption for offers to employees.

HM Treasury asks whether the exemption in Article 1.4(i) of the UK Prospectus Regulation (which provides an exemption for offers made to employees, former employees, directors and ex-directors) works effectively. In particular, HM Treasury has asked for comments on whether the Article 1.4(i) exemption secures the position of employees who work for a group company rather than the issuer of the securities in question, and whether the term "affiliated undertaking", on which the exemption is reliant, is clear enough.

Responses to the consultation should be submitted by 24 September 2021 to UKProspectusRegime@hmtreasury.gov.uk

Key contacts

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Paul Ellerman

Partner, London

Paul Ellerman
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Mark Ife

Partner, London

Mark Ife
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Kiran Khetia

Of Counsel, London

Kiran Khetia