Gain a strategic edge in corporate transactions with our expert guidance on share incentives. Our resources equip legal teams with crucial insights and best practices, ensuring you can effectively advise clients on structuring and executing deal-related share schemes. From mergers to acquisitions, navigate every stage with confidence.
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...
Tax analysis: The draft securities transfer tax (STT) legislation published on 13 July 2026 is a welcome legislative reset. Stamp duty and stamp duty...
This week's edition of Share Incentives weekly highlights includes (1) ISS STOXX announcing the results of its 2026 annual global benchmark policy...
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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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