Save as you earn

Unlock the benefits of tax-efficient employee share schemes with our extensive guidance on Save As You Earn. Enable clients to motivate and retain their workforce while ensuring compliance with HMRC regulations. Explore the nuances of scheme setup, operation, and the crucial role of legal due diligence. Our up-to-date resources provide the expertise needed to navigate every aspect with confidence and precision.

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Latest Share Incentives News

Share Incentives weekly highlights—19 March 2026

This week's edition of Share Incentives weekly highlights includes (1) Finance Bill 2026 receiving Royal Assent and (2) updated guidance from the FRC...

Share Incentives weekly highlights—12 March 2026

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:...

FTT finds that shares issued by the appellant were employment-related securities and their disposal for more than market value gave rise to income tax and NICs (Coopervision Lens Care Ltd v HMRC)

Tax analysis: In Coopervision Lens Care Ltd v HMRC, the First-tier Tax Tribunal (FTT) held that the appellant should have accounted for income tax and...

Share Incentives weekly highlights—5 March 2026

This week's edition of Share Incentives weekly highlights includes Employment Related Securities Bulletin 64 in which HMRC confirms a change to the...

Featured Share Incentives content

Malus and clawback

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?

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 considerations

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 shareholders

Implementing share plans—ways to manage dilution of existing shareholdersWhat is share dilution?Share dilution happens when a company issues...

Practice notes

Shares for non-executive directors—issues and considerations

Shares for non-executive directors—issues and considerationsMeaning of ‘non-executive director’The general definition of ‘director’ is not exhaustive....

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2nd Jun

Practice notes

Underwater share options

Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share...

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30th May

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