This week's edition of Share Incentives weekly highlights includes: (1) key announcements from the Budget 2025, (2) publication by LSE of its AIM feedback statement with immediate rule changes and derogations, (3) details of a new growth share scheme announced by Debenhams Group, and (4) a new Q&A which looks at whether an employee benefit trust can still qualify as an employees’ share scheme and satisfy the requirements of section 86 of the Inheritance Tax Act 1984 where its settlor is the subsidiary of a public parent company.

This week's edition of Share Incentives weekly highlights includes: (1) the decision of the High Court in Andrew Dixon v Globaldata PLC, and (2) a new Q&A which looks at whether non-executive directors can participate in statutory tax-advantaged share schemes.

This week's edition of Share Incentives weekly highlights includes: (1) HMRC’s publication of updated EMI annual returns templates and guidance notes, (2) FRC’s revisions to FRS 102 and other UK and Republic of Ireland financial reporting standards and (3) a focus on executive pay from the High Pay Centre.

This week's edition of Share Incentives weekly highlights includes (1) a reminder of the 6 July filing deadline for annual share schemes returns to HMRC, (2) a focus on executive pay, as the AGM season continues and (3) a new practical ‘how to’ guide for a UK company to administer the exercise of employee share options over its shares.

This week's edition of Share Incentives weekly highlights includes (1) the CIOT’s response to the employee ownership trust provisions of the draft Finance Bill 2025, (2) proposals by the PRA and FCA of significant reforms to dual-regulated firms' remuneration regime, (3) the FRC’s annual review of corporate governance reporting, and (4) HMRC’s Employment Related Securities Bulletin 58.

This week's edition of Share Incentives weekly highlights includes a new Q&A which considers whether a company can grant EMI options to employees based outside of the UK.

This week's edition of Share Incentives weekly highlights includes: (1) an update from the IA regarding its Principles of Remuneration and a letter that it has sent to FTSE 350 remuneration committee chairs and (2) the FRC’s announcement that it intends to review the UK Stewardship Code 2020.

This week's edition of Share Incentives weekly highlights includes (1) Bill Committee proceedings including government amendments to the Finance Bill 2026 and (2) the National Insurance Contributions (Employer Pensions Contributions) Bill’s first House of Lords reading, having completed all of its Commons stages.

This week's edition of Share Incentives weekly highlights includes: (1) HMRC’s evaluation of employee ownership trusts (EOTs), (2) a reminder of the 6th July filing deadline for annual share schemes returns to HMRC and (3) a focus on executive remuneration, as the 2025 AGM season continues.

This week's edition of Share Incentives weekly highlights includes (1) key announcements from the Budget 2026, (2) ISS opening a comment period on proposed changes to its Benchmark Voting Policies for 2027, (3) Glass Lewis confirming that its 2027 Benchmark Policy Guidelines for the UK remain unchanged compared to the 2026 version, and (4) a practical step-by-step ‘how to’ guide for a company to establish a phantom share award scheme, and FAQs on EMI company eligibility.

This week's edition of Share Incentives weekly highlights includes (1) the government’s Call for Evidence as part of the new independent review of the loan charge, (2) a report regarding the use of ESG targets in executive pay arrangements of major global companies, and (3) the National Insurance Contributions (Secondary Class 1 Contributions) Bill completing all Parliamentary stages.

This week's edition of Share Incentives weekly highlights includes: (1) HMRC’s publication of its employee share schemes statistics for the tax year ending 2024, (2) the new QCA Remuneration Committee Guide and (3) the case of Marlborough DP Limited v HMRC [2025] EWCA Civ 796.