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Legislation Day: Draft Finance Bill 2026—Tax analysis

Tax analysis: On Legislation Day, 21 July 2025, the government published draft provisions for inclusion in Finance Bill 2026 (FB 2026, also known as Finance Bill 2025–26) together with accompanying explanatory notes and other supporting documents. This analysis brings together the key business tax measures. Expert commentary has been provided by the LexisNexis Tax Consulting Editorial Board and Andersen, Blick Rothenberg, CMS, Eversheds Sutherland, Herbert Smith Freehills Kramer, Macfarlanes and Pinsent Masons.

Share Incentives weekly highlights—17 July 2025

This week's edition of Share Incentives weekly highlights includes: (1) updated HMRC guidance in respect of the share plan reporting obligations that apply for short-term business visitors, and (2) .an updated Practice Note providing practical guidance on the taxation of share options for internationally mobile employees, in light of the abolition of the remittance basis of taxation and the reform of overseas workday relief.

Share Incentives weekly highlights—10 July 2025

This week's edition of Share Incentives weekly highlights includes: (1) the Treasury’s announcement that ‘Legislation Day’ will be 21 July 2025, (2) publication of the minutes for the Share Schemes Forum meeting held on 15 April 2025, and (3) research published by Indigo that shareholder rebellions over executive pay at FTSE100 companies have more than doubled in the first half of 2025 compared to last year.

Share Incentives weekly highlights—3 July 2025

This week's edition of Share Incentives weekly highlights includes: (1) HMRC’s publication of its employee share schemes statistics for the tax year ending 2024, (2) the new QCA Remuneration Committee Guide and (3) the case of Marlborough DP Limited v HMRC [2025] EWCA Civ 796.

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