Delve into the intricacies of share subscriptions and explore non-tax advantaged arrangements that offer flexibility and strategic benefits. This topic provides essential insights for legal teams navigating the nuances of these financial instruments within the industry. Equip yourself with expert knowledge to advise on the establishment and regulatory adherence of these incentive schemes.
The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—11 December 2025
The following Tax news provides comprehensive and up to date legal information on Finance Bill 2026—Loan charge review: Final Report and government response
The following Tax news provides comprehensive and up to date legal information on Tax—publication of Finance Bill 2026
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...
Growth shares—practical examples and comparisons with optionsWhat are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted rights. These rights are designed to allow the growth shareholder to participate only in
Phantom share awards and optionsWhat is a phantom award?Phantom awards, broadly speaking, can be split into two categories, phantom share awards and phantom options.Phantom share awardsA phantom share award is best described as a right to receive a cash payment equal to the value of a real share.You
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
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