This week's edition of Share Incentives weekly highlights includes (1) the Welsh Final Budget for 2026 to 2027 and (2) a report from ISS Governance on the use of E&S metrics in executive incentive arrangements.

This week's edition of Share Incentives weekly highlights includes (1) confirmation that EMI and CSOP legislation will be amended to allow PISCES to apply to existing options, (2) HM Treasury’s launch of a consultation on reform of the Consumer Credit Act 1974 and (3) a focus on executive remuneration as the 2025 AGM season continues.

This week's edition of Share Incentives weekly highlights includes: (1) ISS-Corporate’s 2026 UK Proxy Season Review, (2) the Income Tax (Pay As You Earn) (Amendment No 3) Regulations 2026 and (3) a new Precedent EMI options client guide.

This week's edition of Share Incentives weekly highlights includes (1) HMRC’s Employment Related Securities Bulletin 65, (2) minutes from the Share Schemes Forum held on 11 December 2025, and (3) the Chancery Division’s findings in Dixon v GlobalData Plc, regarding the calculation of equitable compensation for an option holder who was denied an assured right to exercise his options after he left employment.

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

This week's edition of Share Incentives weekly highlights includes (1) a focus on executive pay, (2) the formal establishment of the loan charge settlement scheme and publication of supporting HMRC guidance, and (3) the publication of new Share Incentives content.

This week's edition of Share Incentives weekly highlights includes: (1) the FCA’s Primary Market Bulletin 49, reporting on companies’ compliance with LTIP disclosure obligations and their use of metrics and performance targets and (2) launch of the DBT’s new consultation on proposals to simplify corporate reporting.

This week's edition of Share Incentives weekly highlights includes (1) HM Treasury’s simplified remuneration reporting proposals under its Regulation Action Plan, (2) FRC’s corporate reporting insights into IFRS 2 disclosures and (3) a new Q&A regarding Private Intermittent Securities and Capital Exchange System (PISCES) trading events in relation to exit-triggered EMI options and whether a board discretion can be relied upon to trigger option exercises.

This week's edition of Share Incentives weekly highlights includes: (1) Legislation Day and the publication of draft provisions for inclusion in Finance Bill 2026, (2) a further update to HMRC’s technical note on the tax implications of PISCES, (3) the government’s response to the 2024 MLR consultation and (4) a focus on executive pay as the AGM season continues.

This week's edition of Share Incentives weekly highlights includes (1) an announcement by the CEO of the PRA that it will be reducing deferral periods for bankers’ bonuses, (2) a response from HMRC regarding the CIOTs’ recent submission on the meaning of ‘ordinary share capital’ and (3) a new Q&A which looks at whether the grant of a share option by a company subject to an EOT may result in the option holder and their connected persons becoming excluded participators, excluding them from benefit under the EOT deed.

This week's edition of Share Incentives weekly highlights includes: (1) Glass Lewis’s report on UK executive pay issues during the 2026 proxy season, (2) Veremark’s forthcoming employee share sale on PISCES and (3) new content, namely a new practical ‘how to’ guide to carrying out an EMI option rollover, and two ‘Fast find’ key Share Incentives precedent guides.

This week's edition of Share Incentives weekly highlights includes (1) the decision in Cooke v Revenue and Customs Commissioners regarding entitlement to entrepreneurs’ relief (now business asset disposal relief) and (2) a consultation published by the Takeover Panel to narrow the scope of the companies to which the Takeover Code applies.