Discover the core principles and essential structures of share schemes, guiding legal professionals through their strategic implementation and governance. Equip your practice with insights on employee motivation, retention, and reward mechanisms to enhance corporate performance and compliance. Dive into the nuances of designing, advising, and managing effective share incentive arrangements tailored to various business needs. Ensure you stay ahead of regulatory changes and market trends to proficiently counsel your clients.
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)...
This week's edition of Share Incentives weekly highlights includes: (1) Glass Lewis’s report on UK executive pay issues during the 2026 proxy season,...
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...
Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share option scheme) which has an exercise price per share greater than the current actual market value of a share. This means that should such an underwater
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of 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
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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