Lewis Silkin LLP

This Practice Note addresses issues affecting professional photographers taking photographs of models or other individuals and the businesses that commission, produce, license and use photographs for commercial purposes. It provides information on how data protection and privacy law applies and should be navigated in the context of commercial use of photographs in the UK.

This Practice Note looks at the implications of introducing a new parent holding company for tax advantaged share plans and for common types of ‘unapproved’ plan. It also contains some recommendations to be borne in mind when drafting share plans to make sure that these forms of intra-group reorganisation need not have adverse tax or commercial consequences for share awards.