This week's edition of Share Incentives weekly highlights includes (1) HMRC’s publication of the Share Schemes Forum minutes of 25 June 2026 and (2) a new practical ‘how to’ guide on setting up an employee benefit trust.

This week's edition of Share Incentives weekly highlights includes new Q&As in relation to EMI options.

This week's edition of Share Incentives weekly highlights includes: (1) ISS Governance publishing its 2025 Proxy Voting Guidelines for the UK and Ireland, (2) a Q&A which looks at whether a SIP can be structured so that the trustees are not obliged to vote on behalf of participants and (3) a new Practice Note on CSOP valuations.

This week's edition of Share Incentives weekly highlights includes (1) publication of draft legislation for inclusion in Finance Bill 2027, including in respect of the EMI notification process, (2) an FCA consultation on the remuneration framework that applies to solo-regulated asset managers, (3) publication of minutes of the Share Schemes Forum meeting that took place in March 2026, (4) a consultation by the Takeover Committee in respect of miscellaneous amendments to the Takeover Code, and (5) publication of an implementation plan for UK share dematerialisation for publicly traded companies.

This week's edition of Share Incentives weekly highlights includes (1) HMRC’s Employment Related Securities Bulletin 55 and (2) a focus on executive pay as the AGM season continues.

This week's edition of Share Incentives weekly highlights includes: (1) HMRC’s Share Schemes Forum minutes from 3 July 2025, (2) a policy statement made by the PRA and FCA in respect of senior banker pay, and (3) confirmation by the Welsh Government that the Welsh Rates of Income Tax will remain unchanged in its 2026–2027 Budget.

This week's edition of Share Incentives weekly highlights includes (1) an update from the FCA on its PISCES sandbox framework following proposals in consultation paper CP24/29, (2) a focus on executive pay as the AGM season continues and (3) a new Q&A which considers whether an option holder can claim business asset disposal relief in relation to the sale of shares resulting from their EMI option exercise if a disqualifying event has previously occurred.

This week's edition of Share Incentives weekly highlights includes: (1) updated HMRC guidance in respect of the share plan reporting obligations that apply for short-term business visitors, and (2) .an updated Practice Note providing practical guidance on the taxation of share options for internationally mobile employees, in light of the abolition of the remittance basis of taxation and the reform of overseas workday relief.

This week's edition of Share Incentives weekly highlights includes: (1) the Lexis+ Share Incentives team’s analysis of the updated version of the Investment Association Principles of Remuneration, (2) publication by HMRC of updated guidance in relation to the EMI independence requirement, including the meaning of ‘arrangements’, and also in relation to the Supreme Court decision in Vermilion Holdings Ltd, as well as Employment Related Securities Bulletin 57 and (3) publication of the latest Share Schemes Forum minutes.

This week's edition of Share Incentives weekly highlights includes: (1) WTW’s 2026 market data report on director remuneration in FTSE 100 companies, (2) publication of the minutes of the most recent Shares and Assets Valuation Forum, and (3) the case of Poznic v Revenue and Customs Commissioners [2026] UKFTT 1298 (TC) regarding qualification for business asset disposal relief.

This week's edition of Share Incentives weekly highlights includes: (1) Tax Administration and Maintenance Day 2024 and (2) a focus on executive pay as the AGM season continues.

This week's edition of Share Incentives weekly highlights includes publication of Pensions UK’s Stewardship and Voting Guidelines 2026.