This week's edition of Share Incentives weekly highlights includes (1) HMRC’s confirmation that its official rate of interest will remain at 2.25%, and (2) St James’ Place plc’s remuneration committee reducing its former CEO’s annual bonus to nil following an increase in customer complaints relating to his tenure.

This week's edition of Share Incentives weekly highlights includes a focus on executive remuneration issues.

This week's edition of Share Incentives weekly highlights includes: (1) confirmation that the Spring Budget 2024 will take place on 6 March 2024 and (2) a minor update to HMRC’s guidance on filing employment related securities returns and notifications.

This week's edition of Share Incentives weekly highlights includes: (1) a new UK Listing Rules regime that will apply from 29 July 2024, and (2) a focus on executive pay, as the AGM season continues.

This week's edition of Share Incentives weekly highlights includes (1) the London Stock Exchange’s consultation on proposed changes to the AIM Rules, (2) the introduction of the new de minimis exclusion from TRS registration requirements for certain low-value trusts, (3) the CIOT’s response to HMRC’s consultation on reporting company payments to participators and (4) a new Q&A on whether section 431 elections are worthwhile for unapproved options which will be exercised immediately before a company sale.

This week's edition of Share Incentives weekly highlights includes (1) a focus on executive pay, as the AGM season comes to an end and (2) a new Q&A which looks at whether an employee can participate in two different companies’ EMI schemes.

This week's edition of Share Incentives weekly highlights includes (1) in relation to employee benefit trusts, the cases of JTC Employer Solutions Trustee Ltd v Garnett and also MR Currell Ltd v Revenue and Customs Commissioners, (2) the Welsh Government publishing its Budget for 2025–26, and (3) a consultation published by the Financial Conduct Authority which includes proposals for updating the FCA’s Handbook to align with the new edition of the UK Corporate Governance Code that was published in January 2024.

This week's edition of Share Incentives weekly highlights includes (1) a focus on the removal of the unfair dismissal compensatory award statutory cap under the Employment Rights Act 2025 and the share schemes implications of this, (2) a new DBT consultation on fire and rehire protections for expenses and benefits, (3) the CIOT’s FAQs on tax advisers’ new mandatory registration requirements with HMRC, (4) publications from HMRC on operational activity for disguised remuneration and implementation of the Loan Charge settlement opportunity, and (5) a new Practice Note on the public offers of securities and prospectus regimes in the context of employee share plans.

This week's edition of Share Incentives weekly highlights includes the FCA’s publication of the final rules for the PISCES sandbox to allow trading in private company shares.

This week's edition of Share Incentives weekly highlights includes (1) the FTT decision in CooperVision Lens Care Ltd v HMRC, (2) the FCA’s CP26/8: Quarterly consultation paper No. 51 and (3) a focus on executive pay at Rolls-Royce.

This week's edition of Share Incentives weekly highlights includes (1) the FTT decision in Janet Bray Ltd v HMRC regarding carelessness in the implementation of a tax scheme involving an employee benefit trust (2) the HIgh Pay Centre’s launch of a new online tool which assesses the pay and reward practices of leading UK companies and (3) a new Q&A on whether it is possible to transfer growth shares or shares arising from the exercise of an EMI or CSOP option into an ISA or personal pension plan.

This week's edition of Share Incentives weekly highlights includes a focus on executive pay, as the AGM season continues.