Unlock the potential of share incentives through effective joint share ownership plans. Our comprehensive guidance provides essential insights, ensuring you can navigate this specialised area with confidence. Equip yourself with the tools and knowledge to structure and implement these schemes successfully for your clients. Explore best practices, compliance requirements, and strategic approaches to maximise benefits while minimising risks.
This week's edition of Share Incentives weekly highlights includes (1) Royal Assent of the National Insurance Contributions (Employer Pensions...
This week's edition of Share Incentives weekly highlights includes (1) HMRC’s Employment Related Securities Bulletin 65, (2) minutes from the Share...
This week's edition of Share Incentives weekly highlights includes new Q&As in relation to EMI options....
This week's edition of Share Incentives weekly highlights includes: (1) a reminder of the increased statutory thresholds and period of exercise which...
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...
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
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
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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