Unlock the intricacies of designing and implementing effective share incentive plans with our comprehensive guidance. Tailored for legal professionals, this topic provides the expertise needed to navigate applicable laws, industry best practices, and nuanced regulatory considerations. Enhance your client services by staying informed about structuring options, compliance requirements, and tax implications integral to offering compelling share-based rewards. Equip yourself with the insights to advise on all elements of share incentive schemes, ensuring you can support businesses in fostering loyalty, motivation, and performance through equity participation.
This week's edition of Share Incentives weekly highlights includes (1) publication of draft legislation for inclusion in Finance Bill 2027, including...
Tax analysis: On Legislation Day, 13 July 2026, the government published draft provisions for inclusion in Finance Bill 2027 (FB 2027, also known as...
This week's edition of Share Incentives weekly highlights includes (1) HMRC’s publication of the employee share scheme statistics for the tax year...
This week's edition of Share Incentives weekly highlights includes (1) a final reminder of the 6 July filing deadline for annual share schemes returns...
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...
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
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
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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