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 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...
Tax analysis: On 23 June 2026, the government announced a package of technical tax policy proposals aimed at reducing administrative burdens and...
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
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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