Unlock key insights on the intersection of cash schemes and employment issues, where legal expertise is crucial for aligning financial incentives with employment law. This topic offers practical guidance for managing the complexities of cash-based incentive plans and their implications for both employers and employees. Delve into the nuances of tax compliance, regulatory requirements, and strategic design to ensure your cash incentive plans are both legally sound and effective.
This week's edition of Share Incentives weekly highlights includes (1) key announcements from the Budget 2026, (2) ISS opening a comment period on...
Tax analysis: A summary of the key business tax announcements made in the Budget on 28 October 2026. Expert comment provided by Akin Gump Strauss...
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...
This week's edition of Share Incentives weekly highlights includes (1) HMRC’s publication of the Share Schemes Forum minutes of 25 June 2026 and (2) a...
Malus and clawbackThe use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs...
What is a long-term incentive plan?A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive...
Nil paid shares and partly paid shares—practical considerationsWhat are nil paid shares and partly paid shares?When shares are issued, their...
Implementing share plans—ways to manage dilution of existing shareholdersWhat is share dilution?Share dilution happens when a company issues...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
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