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.
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...
This week's edition of Share Incentives weekly highlights includes (1) the FTT decision in CooperVision Lens Care Ltd v HMRC, (2) the FCA’s CP26/8:...
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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
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
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