Our briefing summarises the main share incentive arrangements operated by listed companies, including the principal terms and features of the various share schemes a
November 20, 2013
The “employee shareholder” status is a new share incentive arrangement under which new or existing employees can receive up to £50,000 worth of shares (measured at a
EMI share options are the most tax-efficient incentives available to UK employees and recent changes mean that (a) entrepreneur’s relief (reducing the applicable tax
This briefing considers the changes to the narrative reporting and remuneration reporting regimes that came into effect in the UK on 1 October 2013.
October 22, 2013
Following consultation on draft regulations concerning the reporting of executive remuneration which were set out in a consultation paper published by the Department
March 14, 2013
The Government has now published draft legislation to implement proposed reforms on directors’ pay together with a consultation paper seeking views on the draft...
July 19, 2012
In March 2012, in our briefing “Executive remuneration: The Government’s proposals”, we reported on the proposals for greater shareholder voting rights in the...
June 21, 2012
In January 2012, in our briefing “Executive Remuneration: The Government’s proposals”, we reported on the Government’s proposals for greater transparency and more...
March 20, 2012
In these very challenging times, companies are under considerable pressure to ensure that remuneration strategies incentivise good, risk-balanced management which...
September 03, 2009
Over the next twelve months, remuneration committees will need to consider difficult issues in reviewing and approving performance targets for both their short an...
March 13, 2009
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