Exploring international share schemes requires a nuanced understanding of cross-border regulatory frameworks and diverse tax implications. Our practical guidance equips legal practitioners with the tools to design and implement effective global incentive plans while ensuring compliance and maximising benefits for multinational clients. Navigate the intricacies of jurisdictional variations and stay ahead with expert strategies tailored for the international landscape.
This week's edition of Share Incentives weekly highlights includes: (1) a reminder of the increased statutory thresholds and period of exercise which...
This week's edition of Share Incentives weekly highlights includes (1) HMRC updating ETASSUM for increased EMI limits and providing guidance in...
This week's edition of Share Incentives weekly highlights includes (1) HMRC’s new consultation on reporting close company payments to participators,...
This week's edition of Share Incentives weekly highlights includes (1) Finance Bill 2026 receiving Royal Assent and (2) updated guidance from the FRC...
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
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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