Coronavirus (COVID-19) and share schemes

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Tax measures to address COVID-19

There have been many areas of concern for organisations during the COVID-19 pandemic.

A number of tax measures were also specifically introduced by the government in response to COVID—19 and also certain areas of tax were particularly relevant in this context. For more details, see Practice Note: Coronavirus (COVID-19)—tax implications [Archived].

Implications

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Latest Share Incentives News

Share Incentives weekly highlights—20 February 2025

This week's edition of Share Incentives weekly highlights includes a focus on executive pay in the run-up to AGM season.

Share Incentives weekly highlights—13 February 2025

This week's edition of Share Incentives weekly highlights includes: (1) the approval of Sage Group PLC’s revised remuneration policy by its shareholders at AGM, (2) Barclays’ new executive pay proposals and (3) a change in bonus rates for SAYE schemes.

Share Incentives weekly highlights—6 February 2025

This week's edition of Share Incentives weekly highlights includes: (1) the Takeover Panel’s new guidance on the cancellation of admission to trading for companies subject to the Takeover Code, (2) a report from WTW on the use of ESG targets in global executive incentive plans and (3) new Practice Note on CSOPs and corporate events.

Share Incentives weekly highlights—30 January 2025

This week's edition of Share Incentives weekly highlights includes: (1) PLSA’s publication of its Stewardship and Voting guidelines for 2025, (2) amendments tabled to the Finance Bill 2024–25 in relation to the tax treatment of EOTs, (3) announcement of a further independent review of the loan charge and (4) a new Q&A regarding whether an LLP can qualify as a ‘body corporate’ in order to be a constituent company under either a CSOP, SAYE scheme or SIP.

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