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.
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—26 February 2026
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—19 February 2026
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—12 February 2026
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—5 February 2026
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
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
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
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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