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 a focus on executive pay, as the AGM season continues....
This week's edition of Share Incentives weekly highlights includes (1) HMRC’s Employment Related Securities Bulletins 67 and 68, (2) the FCA’s...
This week's edition of Share Incentives weekly highlights includes (1) the ISS STOXX Governance 2026 Global Benchmark Policy Survey, (2) the FRC’s new...
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
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
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 point
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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