Publications

As 2011 draws to a close, we highlight in this edition some of our top tips for maximising the tax efficiency and flexibility of your executive share plans in the coming year!
Our top tips include:
• adjusting the form of LTIP awards to provide greater flexibility over the timing of a tax charge;
• integrating the use of tax-approved CSOP options with LTIP awards;
• adopting a form of growth share plan; and
• increasing the flexibility of executive shares through an umbrella plan.

Since our last newsletter in October 2011 there has been no-let up in the pressure for reform of executive remuneration and in this edition we outline some of the most recent developments, including the Government's latest consultation on new requirements for large banks operating in the UK to disclose the remuneration of their eight highest paid senior executives.

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