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.
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...
This week's edition of Share Incentives weekly highlights includes: (1) Alvarez & Marsal’s report on executive remuneration in the FTSE 350 and (2)...
This week's edition of Share Incentives weekly highlights includes: (1) Glass Lewis’s report on UK executive pay issues during the 2026 proxy season,...
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...
Cashless exercise of optionsWhat is a cashless exercise of options?The ‘cashless exercise’ of options or a 'cashless exercise facility' refers to the mechanism by which share options can be exercised on the basis of an undertaking by the option holder to pay the exercise price (and often also any
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
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
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