Crafting the perfect scheme design requires a keen understanding of both financial implications and legal best practices. Discover the nuances of valuation, accounting principles, and regulatory requirements that ensure your share incentive plans are robust, compliant, and beneficial for stakeholders. Uncover insightful guidance tailored for practitioners navigating this intricate landscape.
This week's edition of Share Incentives weekly highlights includes (1) HMRC’s publication of the Share Schemes Forum minutes of 25 June 2026 and (2) a...
Tax analysis: The draft securities transfer tax (STT) legislation published on 13 July 2026 is a welcome legislative reset. Stamp duty and stamp duty...
This week's edition of Share Incentives weekly highlights includes (1) ISS STOXX announcing the results of its 2026 annual global benchmark policy...
This week's edition of Share Incentives weekly highlights includes: (1) Alvarez & Marsal’s report on executive remuneration in the FTSE 350 and (2)...
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...
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts incurred in setting up and operating an employees’ share scheme may be deductible for corporation tax (CT) purposes either under a specific
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
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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