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—15 January 2026
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—8 January 2026
The following Share Incentives news provides comprehensive and up to date legal information on Budget 2025—salary sacrifice reforms
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—18 December 2025
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
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
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