This week's edition of Share Incentives weekly highlights includes a focus on executive pay, as peak AGM season comes to an end.

This week's edition of Share Incentives weekly highlights includes (1) Royal Assent of the National Insurance Contributions (Employer Pensions Contributions) Bill and (2) a focus on executive pay, as the AGM season begins.

This week's edition of Share Incentives weekly highlights includes: (1) PLSA’s publication of its Stewardship and Voting guidelines for 2025, (2) amendments tabled to the Finance Bill 2024–25 in relation to the tax treatment of EOTs, (3) announcement of a further independent review of the loan charge and (4) a new Q&A regarding whether an LLP can qualify as a ‘body corporate’ in order to be a constituent company under either a CSOP, SAYE scheme or SIP.

This week's edition of Share Incentives weekly highlights includes (1) the ISS STOXX Governance 2026 Global Benchmark Policy Survey, (2) the FRC’s new guidance on materiality in corporate reporting, (3) news that Moneybox, the wealth management platform, has completed an employee share sale on PISCES and (4) the publication of new Share Incentives content.

This week's edition of Share Incentives weekly highlights includes: (1) HMRC’s publication of the employee share scheme statistics for the tax year ending 2022 and (2) a focus on executive pay as the AGM season continues.

This week's edition of Share Incentives weekly highlights includes (1) legislation bringing ESG ratings providers into regulation, and (2) a new Q&A considering whether a company needs to formally document the lapse of an employee share option, and whether it needs to include any information in relation to the lapse when it submits its annual share schemes return online to HMRC.

This week's edition of Share Incentives weekly highlights includes: (1) launch of the ISS Governance 2025 Global Benchmark Policy Survey, (2) a report by WTW on the rise of ESG-linked incentives in European Banking and (3) a focus on executive pay as the AGM season continues.

This week's edition of Share Incentives weekly highlights includes (1) the key announcements from the Autumn Budget 2024, (2) HMRC’s Spotlight 66 regarding LLP arrangements used to disguise employment income, (3) the IoD’s new Code of Conduct for Directors, and (4) a new Q&A which looks at whether Share Incentive Plans and Save As You Earn schemes adopted by fully listed companies tend to have a life span of more than ten years, following the recent change in guidance published by the Investment Association.

This week's edition of Share Incentives weekly highlights includes a reminder of the new deadline for notifying the grant of EMI options to HMRC, which will apply to options granted on or after 6 April 2024.

This week's edition of Share Incentives weekly highlights includes: (1) the Budget 2025 resolutions being passed, and the Finance Bill 2026 being published, (2) HMRC’s Employment Related Securities Bulletin 62, (3) the Takeover Panel’s response statement and instrument on dual class shares and IPOs and (4) publication by the FRC of its first reporting insights on the Wates Corporate Governance Principles for Large Private Companies.

This week's edition of Share Incentives weekly highlights includes (1) HMRC’s publication of the employee share scheme statistics for the tax year ending 2023 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 Employment Related Securities Bulletin 66 regarding ERS reporting requirements for short-term business visitors, (2) revised HMRC guidance covering corporation tax relief in respect of net-settled employee share awards, (3) the Employment Rights Act 2025 (Commencement No 4 and Transitional and Saving Provisions) Regulations 2026, and (4) a new practical ‘how to’ guide for a UK company to establish a save as you earn (SAYE) scheme and grant its first SAYE qualifying options under it.