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: (1) a government consultation on modernising corporate reporting which proposes...
This week's edition of Share Incentives weekly highlights includes a focus on executive pay, as peak AGM season comes to an end....
This week's edition of Share Incentives weekly highlights includes a joint report by WTW and Cevian Capital proposing reform of NED pay in the UK....
This week's edition of Share Incentives weekly highlights includes a focus on executive pay, as the AGM season continues....
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...
Employee Benefit Trust DeedFORTHCOMING CHANGE: On 18 July 2023, the government published a consultation on the use and effectiveness of the employee benefit trust (EBT) regime. The stated aim of the consultation is to ensure that the tax regime for EBTs remains focused on the objectives of rewarding
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
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
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