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.
This week's edition of Share Incentives weekly highlights includes a focus on executive pay, as the AGM season continues....
This week's edition of Share Incentives weekly highlights includes (1) HMRC’s Employment Related Securities Bulletins 67 and 68, (2) the FCA’s...
This week's edition of Share Incentives weekly highlights includes (1) the ISS STOXX Governance 2026 Global Benchmark Policy Survey, (2) the FRC’s new...
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...
Nil paid shares and partly paid shares—practical considerationsThis Practice Note considers what nil paid shares and partly paid shares (PPS) are and the circumstances in which a company is most likely to use them as part of its share incentive arrangements. It also looks at the practical
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
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
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