Unlock the benefits of tax-advantaged employee share schemes designed to incentivise and retain talent. Empower your clients with clear guidance on implementing Enterprise Management Incentives (EMIs), ensuring compliance and maximising returns for high-growth companies. Stay informed on the latest regulatory updates and practical considerations for structuring and administering EMIs effectively.
This week's edition of Share Incentives weekly highlights includes (1) HMRC’s publication of the employee share scheme statistics for the tax year...
This week's edition of Share Incentives weekly highlights includes (1) a final reminder of the 6 July filing deadline for annual share schemes returns...
Law360: On 28 May 2026, the government confirmed that its planned reforms to unfair dismissal rights will take effect from 1 January 2027, with...
This week's edition of Share Incentives weekly highlights includes (1) a focus on executive pay as the AGM season continues, and (2) a new Q&A with...
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...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of 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
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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