Gain clarity on structuring company share option plans with our expert insights. Designed for seasoned lawyers, this topic offers practical guidance on implementing and managing these incentive schemes effectively. Empower your clients with the strategic use of share options, ensuring compliance and optimised tax efficiency. Dive into the key considerations, legal intricacies, and best practices essential for advising on share option plans. Navigate through critical aspects that influence decision-making and execution, to enhance your legal practice in Share Incentives.
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...
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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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