Table of contents
- EMI-eligibility requirements
- Changes to Employee Tax Advantaged Share Scheme User Manual (ETASSUM) guidance
- Corporate Governance
- Georgeson reports European shareholders most likely to contest executive pay in 2023 AGMs
- Updated content
- Updated Practice Note, ‘Transfer pricing and employee share plans’
- Trackers
- HMRC Manual Tracker
- Useful Information
- Benefits All Round (Taxation)
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Article summary
This week's edition of Share Incentives weekly highlights includes: (1) updated HMRC guidance in respect of EMI eligibility requirements and advance assurance, (2) a report by Georgeson that concludes that executive pay resolutions have been the most common source of contested votes in Europe’s 2023 AGM season and (3) an updated Practice Note on transfer pricing and employee share plans.
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