Brexit and share schemes

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The EU referendum

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On 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU (‘Brexit’). This was a momentous decision with wide-ranging implications for UK law. For a description of how UK law derived from EU law may be affected by Brexit, see Practice Note:

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Latest Share Incentives News

Share Incentives weekly highlights—10 July 2025

This week's edition of Share Incentives weekly highlights includes: (1) the Treasury’s announcement that ‘Legislation Day’ will be 21 July 2025, (2) publication of the minutes for the Share Schemes Forum meeting held on 15 April 2025, and (3) research published by Indigo that shareholder rebellions over executive pay at FTSE100 companies have more than doubled in the first half of 2025 compared to last year.

Share Incentives weekly highlights—3 July 2025

This week's edition of Share Incentives weekly highlights includes: (1) HMRC’s publication of its employee share schemes statistics for the tax year ending 2024, (2) the new QCA Remuneration Committee Guide and (3) the case of Marlborough DP Limited v HMRC [2025] EWCA Civ 796.

Share Incentives weekly highlights—26 June 2025

This week's edition of Share Incentives weekly highlights includes: (1) a reminder of the 6th July filing deadline for annual share schemes returns to HMRC, (2) the Private Intermittent Securities and Capital Exchange System (Exemption from Stamp Duties) Regulations 2025 coming into force and (3) the case of Tonkin v Revenue and Customs Commissioners [2025] UKFTT 750 (TC).

Share Incentives weekly highlights—19 June 2025

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 which considers whether business asset disposal relief can be available where an EBT trustee is holding shares as bare trustee for an employee.

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