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.
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—3 July 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—26 June 2025
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—19 June 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...
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
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
0330 161 1234