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Share Incentives weekly highlights—25 February 2021

Copyright © 2025 LexisNexis

Published on: 25 February 2021

Published by a LexisNexis Share Incentives expert

Table of contents

Governance and regulatory issues
McDonald’s links executive pay to human capital metrics
Investment Association sets out expectations for companies ahead of 2021 AGM season
Tax Treatment
Entrepreneurs’ relief and trusts (HMRC v The Quentin Skinner 2005 Settlement L)
HMRC publishes employer guides for benefits in kind, PAYE and NICs
Spring Budget 2021
Spring Budget 2021 coverage
Daily and weekly news alerts
Dates for your diary

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Article summary

This week’s edition of Share Incentives highlights includes: (1) McDonald’s announcement that it is linking executive pay to human capital metrics, (2) the IA’s expectations for companies ahead of the AGM season, and (3) various cases on IR35 and business asset disposal relief.

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