This week's edition of Share Incentives weekly highlights includes (1) confirmation that the Budget will be held on 26 November 2025 and (2) HM Treasury’s policy note and draft regulations on reforming the Money Laundering regime.

This week's edition of Share Incentives weekly highlights includes (1) an update on the progress of Finance Bill 2025 and the National Insurance Contributions (Secondary Class 1 Contributions) Bill in the House of Commons, (2) the 2025/26 Scottish Budget and (3) the case of Simrajsar Ltd and another v Revenue and Customs Commissioners, in which the First-tier Tax Tribunal concluded that termination payments constituted taxable earnings.

This week's edition of Share Incentives weekly highlights includes (1) HMRC’s Employment Related Securities Bulletin 63 regarding net-settled share award reporting, (2) the Finance Bill 2026 completing its House of Commons Committee stage, (3) the CIOT’s briefings on Finance Bill 2026 provisions in relation to EMI, PISCES and EOTs, (4) significant parts of the Data (Use and Access) Act coming into force on 5 February 2026, (5) the FRC publishing updated guidance on the requirement under the Companies Act 2006 for entities to prepare a strategic report, and (6) the FTT’s decision in HMRC v O’Brien.

This week's edition of Share Incentives weekly highlights includes: (1) a focus on executive remuneration, as the 2025 AGM season continues and (2) a new Practice Note on accounting for share-based payments.

This week's edition of Share Incentives weekly highlights includes Employment Related Securities Bulletin 64 in which HMRC confirms a change to the ERS reporting requirements for short-term business visitors.

This week's edition of Share Incentives weekly highlights includes: (1) a report by the Quoted Companies Alliance on proxy advisers, (2) an investor revolt on executive pay at Ashtead Group plc, and (3) a new Q&A which considers a company’s reporting obligations when it grants a share option to a non-employee.

This week's edition of Share Incentives weekly highlights includes (1) HMRC’s Employment Related Securities Bulletins 67 and 68, (2) the FCA’s Handbook Notice 143 and (3) the LSE’s publication of changes to the AIM Rules for Companies, following its recent consultation on these.

This week's edition of Share Incentives weekly highlights includes: (1) the Takeover Panel’s new guidance on the cancellation of admission to trading for companies subject to the Takeover Code, (2) a report from WTW on the use of ESG targets in global executive incentive plans and (3) new Practice Note on CSOPs and corporate events.

This week's edition of Share Incentives weekly highlights includes: (1) an update to the FCA’s Primary Market Bulletin 49 regarding companies’ compliance with LTIP disclosure obligations under the Listing Rules and (2) a focus on executive pay as the AGM season continues.

This week's edition of Share Incentives weekly highlights includes (1) a focus on executive pay in the run-up to AGM season and (2) publication of the draft Companies (Directors’ Remuneration and Audit) (Amendment) Regulations 2025.

This week's edition of Share Incentives weekly highlights includes (1) the FRC’s update to its guidance on the UK Corporate Governance Code regarding remuneration, (2) the launch by ISS Governance of an open comment period for proposed 2026 Benchmark Voting Policy changes, and (3) a new Q&A which considers the implications where no working time declaration was signed when an EMI option was granted.

This week's edition of Share Incentives weekly highlights includes a new Q&A which looks at whether it is possible to offer a partial rollover of CSOP options on a takeover of the CSOP company, and whether this can be extended to only selected members of the CSOP option holder group.