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.
The following Tax news provides comprehensive and up to date legal information on Tax—publication of Finance Bill 2026
The following Private Client news provides comprehensive and up to date legal information on Private Client—publication of Finance Bill 2026
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—4 December 2025
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...
Implementing share plans—ways to manage dilution of existing shareholdersWhat is share dilution?Share dilution happens when a company issues additional shares in itself. As a result, the existing shareholders' proportionate ownership in the company is reduced—or diluted—when these new shares are
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
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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