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NEWS
This week's edition of Share Incentives weekly highlights includes the Spring Budget 2024.
NEWS
This week's edition of Share Incentives weekly highlights includes a focus on executive pay, as the AGM season continues.
NEWS
This week's edition of Share Incentives weekly highlights includes (1) the Takeover Panel’s response to its recent consultation, in which it confirms a narrowing of the scope of the companies to which the Takeover Code applies, and (2) publication of our updated Practice Note: Comparison of UK Corporate Governance remuneration principles to reflect the Investment Association’s revised Principles of Remuneration.
NEWS
This week's edition of Share Incentives weekly highlights includes: (1) a change in SAYE scheme bonus rates for new invitations from 16 August 2024 and (2) ASOS Plc’s proposals for a new value creation plan.
NEWS
This week's edition of Share Incentives weekly highlights includes (1) HMRC’s Employment Related Securities Bulletin 54 and (2) the EAT decision in Fasano v Reckitt Benckiser Group Plc and Reckitt Benckiser Health Ltd regarding the indirect age discrimination claim of a retired employee who was excluded from payment under a long term incentive plan.
NEWS
This week's edition of Share Incentives weekly highlights includes (1) a change in bonus rates for SAYE schemes, (2) the latest minutes published by the Share Schemes Forum and (3) the application of malus and clawback on executive pay at WH Smith.
NEWS
This week's edition of Share Incentives weekly highlights includes a focus on executive remuneration, as the 2025 AGM season continues.
NEWS
This week's edition of Share Incentives weekly highlights includes (1) ISS STOXX announcing the results of its 2026 annual global benchmark policy survey; and (2) a new practical ‘how to’ guide on dealing with the target company’s employee share awards on a private company acquisition.
NEWS
This week's edition of Share Incentives weekly highlights includes: (1) a reminder of the increased statutory thresholds and period of exercise which now apply to EMI schemes with effect from 6 April 2026, (2) Q&As on various aspects of EMI options reflecting some of these changes to EMI as well as other provisions of Finance Act 2026 and (3) the Bereaved Partner's Paternity Leave Regulations 2026 and their relevance to EMI options.
NEWS
This week's edition of Share Incentives weekly highlights includes HMRC’s publication of the latest minutes by the Share Schemes Forum.
NEWS
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 2025, (2) updated HMRC guidance on SAYE prospectus requirements and (3) the cases of McIlhone v Revenue and Customs Commissioners and Dada v Revenue and Customs Commissioners in relation to employee benefit trusts.
NEWS
This week's edition of Share Incentives weekly highlights includes a focus on executive pay in the banking sector as the AGM season continues.