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.
HMRC has published the Employer Bulletin for June 2026....
This week's edition of Share Incentives weekly highlights includes (1) a reminder of the 6 July filing deadline for annual share schemes returns to...
HMRC has updated its interim guidance and legislation on mandatory payrolling of benefits in kind and expenses. Mandatory real-time reporting will now...
This week's edition of Share Incentives weekly highlights includes (1) the London Stock Exchange’s consultation on proposed changes to the AIM Rules,...
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
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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
0330 161 1234