Powered by Lexis+®
Jurisdiction(s):
United Kingdom

UK share incentives: HM Treasury plan simplifying remuneration reporting; IA Public Register discontinued; FRC IFRS 2 share-based payments review; EMI PISCES exit discretion Q&A; key dates.

Published on: 23 October 2025

Published by a LexisNexis Share Incentives expert
Legal News
imgtext
Article summary

In this issue:

  • Company law, governance and regulatory matters
  • New content
  • Dates for your diary
  • Weekly highlights from other practice areas

Company law, governance and regulatory matters

HM Treasury Regulation Action Plan includes simplified remuneration reporting and discontinuance of IA register

The UK Government has set out sweeping measures to streamline corporate reporting under its Regulation Action Plan. The package targets a 25% reduction in business red tape (£5.6bn a year) and a modernised reporting regime, with legislation to strip out duplication across company accounts and directors’ reports.

Planned headline changes include:

  • companies will no longer need to prepare a directors’ report; some requirements will be abolished outright, with others repositioned elsewhere within the annual report, and
  • most medium-sized private companies and wholly owned subsidiaries will no longer have to produce a strategic report

These sit alongside implemented reforms that widen company size thresholds. Monetary limits defining small, medium and large entities have been lifted by roughly 50%, moving many organisations into lighter-touch categories. As a result, overlapping or unnecessary disclosures are removed from the directors’ report and the directors’ remuneration report and policy...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Popular documents

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Read More Right Arrow

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Read More Right Arrow

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Read More Right Arrow

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...

Read More Right Arrow