Developing effective strategies within employee benefit trusts is essential for a seamless share incentive framework. Legal practitioners in this field must adeptly manage trust arrangements, navigate regulatory requirements, and implement tax-advantageous solutions. This guidance aids in optimising employee participation plans while ensuring compliance and alignment with the company's objectives.
This week's edition of Share Incentives weekly highlights includes a focus on executive pay, as the AGM season continues....
This week's edition of Share Incentives weekly highlights includes (1) Royal Assent of the National Insurance Contributions (Employer Pensions...
This week's edition of Share Incentives weekly highlights includes (1) HMRC’s Employment Related Securities Bulletin 65, (2) minutes from the Share...
This week's edition of Share Incentives weekly highlights includes new Q&As in relation to EMI options....
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
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
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
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