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Share Incentives weekly highlights—30 January 2025

Published on: 30 January 2025

Table of contents

  • Corporate governance
  • PLSA publishes Stewardship and Voting guidelines for 2025
  • SSP Group plc re-introduces LTIP to replace its restricted share plan
  • Employee benefit trusts
  • Amendments tabled to the Finance Bill 2024–25
  • Further independent review of the loan charge
  • Q&As
  • New Q&A
  • Trackers
  • HMRC Manuals tracker
  • More sections of this document available when you sign-in to Lexis+ or register for a free trial.

Article summary

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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