Discover essential insights and explore the strategic design of long-term incentive plans and deferred share bonus plans, essential tools for aligning employee performance with company goals. This topic provides legal teams with the knowledge to effectively implement and manage these incentive structures. Gain practical advice on designing schemes that align with organisational goals, ensuring compliance with legal requirements and driving performance among top executives.
The following Tax news provides comprehensive and up to date legal information on Legislation Day: Draft Finance Bill 2026—Tax analysis
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—17 July 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—10 July 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—3 July 2025
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...
Long-term incentive plans—income tax and NICs treatmentTypes of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share award (which are sometimes known as restricted stock units (RSUs))•nil-cost options•forfeitable shares, which
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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
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