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 Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—18 December 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—11 December 2025
The following Tax news provides comprehensive and up to date legal information on Finance Bill 2026—Loan charge review: Final Report and government response
The following Tax news provides comprehensive and up to date legal information on Tax—publication of Finance Bill 2026
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...
An introduction to deferred share bonus plansDeferred share bonus: key elementsDeferred share bonus plans are typically constituted by the following key elements:•they are structured as employees’ share schemes as defined in section 1166 of the Companies Act 2006 (CA 2006)—see Practice Note: The
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
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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
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