https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2605.1.2002/productViews/plcuk/Legal updateshttps://uk.practicallaw.thomsonreuters.comShare Schemes & Incentiveshttps://uk.practicallaw.thomsonreuters.com/Document/Ieb2251745f6e11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ieb2251745f6e11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 04 Jun 2026 00:00:00 CDTThe London Stock Exchange has issued AIM Notice 62 to consult on proposed changes to the AIM Rules and the AIM Disciplinary Procedures and Appeals Handbook.https://uk.practicallaw.thomsonreuters.com/Document/Ieb2251745f6e11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 02 Jun 2026 00:00:00 CDTHMRC published its new Mandatory Tax Adviser Registration manual on 1 June 2026.https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 29 May 2026 00:00:00 CDTPractical Law provides free training on how to use Practical Law more effectively. This is available in a variety of formats, including live webinars and training videos.https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I542b14a0440111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I542b14a0440111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 30 Apr 2026 00:00:00 CDTPractical Law provides free training on how to use Practical Law more effectively. This is available in a variety of formats, including live webinars and training videos.https://uk.practicallaw.thomsonreuters.com/Document/I542b14a0440111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If634ea6838d011f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If634ea6838d011f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 20 Apr 2026 00:00:00 CDTThe High Court has decided the level of equitable compensation due to a former employee denied a promised entitlement to exercise share options after he left employment. It also decided that the compensation should include an amount for replacement options that were not granted to the claimant because he had left employment.https://uk.practicallaw.thomsonreuters.com/Document/If634ea6838d011f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibf3bf8e53ca311f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibf3bf8e53ca311f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 20 Apr 2026 00:00:00 CDTIn HMRC v M R Currell Ltd [2026] EWCA Civ 445, the Court of Appeal held that a contribution made by a company to an employee benefit trust (EBT) to enable the EBT to make a genuinely repayable loan to a director of the company was not taxable as earnings under section 62(2) of ITEPA 2003.https://uk.practicallaw.thomsonreuters.com/Document/Ibf3bf8e53ca311f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 31 Mar 2026 00:00:00 CDTPractical Law provides free training on how to use Practical Law more effectively. This is available in a variety of formats, including live webinars and training videos.https://uk.practicallaw.thomsonreuters.com/Document/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 23 Mar 2026 00:00:00 CDTThe Finance Act 2026 was published on 20 March 2026.https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 19 Mar 2026 00:00:00 CDTThe Finance Bill 2026 had its second and third Lords readings on 17 March 2026 and received Royal Assent the following day.https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 12 Mar 2026 00:00:00 CDTThe Finance Bill 2026 completed its Commons Report stage and had its third Commons reading on 11 March 2026. The Bill had its first Lords reading and a revised version of the Bill was published on 12 March 2026.https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic8ae385712fe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic8ae385712fe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 06 Mar 2026 00:00:00 CSTWe have updated our resources for trainees, new joiners and those putting together training materials for them.https://uk.practicallaw.thomsonreuters.com/Document/Ic8ae385712fe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id587bd0d194711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id587bd0d194711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 06 Mar 2026 00:00:00 CSTThe FCA has published Quarterly Consultation Paper No 51 (CP26/8), in which, among other things, it consults on amendments to the Prospectus Rules: Admission to Trading on a Regulated Market sourcebook and the UK Listing Rules.https://uk.practicallaw.thomsonreuters.com/Document/Id587bd0d194711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0f376df7130511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0f376df7130511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 27 Feb 2026 00:00:00 CSTPractical Law provides free training on how to use Practical Law more effectively. This is available in a variety of formats, including live webinars and training videos.https://uk.practicallaw.thomsonreuters.com/Document/I0f376df7130511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0a84cc2202a111f1b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0a84cc2202a111f1b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 05 Feb 2026 00:00:00 CSTThe London Stock Exchange has published market notice N04/26, together with the Private Securities Market Rules and Private Securities Market Handbook.https://uk.practicallaw.thomsonreuters.com/Document/I0a84cc2202a111f1b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id0a72573010311f18086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id0a72573010311f18086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 05 Feb 2026 00:00:00 CSTThe Public Bill Committee of the House of Commons debated and agreed various provisions of the Finance Bill 2026 on 3 February 2026. A revised version of the Bill was published the same day.https://uk.practicallaw.thomsonreuters.com/Document/Id0a72573010311f18086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I235a79e701b311f1b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I235a79e701b311f1b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 05 Feb 2026 00:00:00 CSTOn 4 February 2026, the government published a consultation under the dismissal and re-engagement (fire and rehire) provisions of the Employment Rights Act 2025 (ERA 2025). The consultation seeks views on which contractual changes to employment expenses, benefits and payments in kind, share schemes and shift patterns, should constitute "restricted variations" for the purposes of the new right not to be automatically dismissed for failing to agree to a restricted variation.https://uk.practicallaw.thomsonreuters.com/Document/I235a79e701b311f1b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia3eff67bfe7b11f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia3eff67bfe7b11f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 02 Feb 2026 00:00:00 CSTHMRC has confirmed in employment-related securities bulletin 63 that the reporting of net-settled options will change from April 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ia3eff67bfe7b11f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I90a01fb4fc4911f08086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I90a01fb4fc4911f08086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 30 Jan 2026 00:00:00 CSTThe Public Bill Committee of the House of Commons debated and agreed various provisions of the Finance Bill 2026 on 29 January 2026.https://uk.practicallaw.thomsonreuters.com/Document/I90a01fb4fc4911f08086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1678fcfffd0011f08086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1678fcfffd0011f08086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 30 Jan 2026 00:00:00 CSTPractical Law provides free training on how to use Practical Law more effectively. This is available in a variety of formats, including live webinars and training videos.https://uk.practicallaw.thomsonreuters.com/Document/I1678fcfffd0011f08086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib92ced5dfbb311f08086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib92ced5dfbb311f08086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 29 Jan 2026 00:00:00 CSTThe Public Bill Committee of the House of Commons debated and agreed various provisions of the Finance Bill 2026 on 27 January 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ib92ced5dfbb311f08086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Idc001ceff7de11f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Idc001ceff7de11f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 23 Jan 2026 00:00:00 CSTOn 23 January 2026, the government tabled amendments to the provisions of the Finance Bill 2026 relating to EMI options and tax advice regulation.https://uk.practicallaw.thomsonreuters.com/Document/Idc001ceff7de11f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iac689b4bf63911f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iac689b4bf63911f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 21 Jan 2026 00:00:00 CSTOn 21 January 2026, the government tabled amendments to the provisions of the Finance Bill 2026 relating to (among other things) umbrella companies, multinational top-up tax and tax advice regulation.https://uk.practicallaw.thomsonreuters.com/Document/Iac689b4bf63911f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3d231d54f50811f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3d231d54f50811f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 19 Jan 2026 00:00:00 CSTThe London Stock Exchange has issued AIM Notice 61 which confirms amendments to the AIM Rules to implement the Public Offers and Admissions to Trading Regulations 2024.https://uk.practicallaw.thomsonreuters.com/Document/I3d231d54f50811f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1ef6e6c0ee1711f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1ef6e6c0ee1711f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 12 Jan 2026 00:00:00 CSTThe FCA has published Primary Market Bulletin 61 which finalises seven procedural notes and 39 technical notes, deletes seven guidance notes and consults on proposed changes to one technical note.https://uk.practicallaw.thomsonreuters.com/Document/I1ef6e6c0ee1711f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I12497c0edff611f09923d91d823b2df2/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I12497c0edff611f09923d91d823b2df2/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 23 Dec 2025 00:00:00 CSTHMRC has announced the SAYE bonus rates that will apply from 2 January 2026.https://uk.practicallaw.thomsonreuters.com/Document/I12497c0edff611f09923d91d823b2df2/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I363830c7dabd11f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I363830c7dabd11f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 17 Dec 2025 00:00:00 CSTThe Finance Bill 2026 had its second reading in the House of Commons on 16 December 2025.https://uk.practicallaw.thomsonreuters.com/Document/I363830c7dabd11f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I18144b82d62d11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I18144b82d62d11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 11 Dec 2025 00:00:00 CSTPensions UK has published a revised version of its Stewardship and Voting Guidelines.https://uk.practicallaw.thomsonreuters.com/Document/I18144b82d62d11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I11e876c3d4f811f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I11e876c3d4f811f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 09 Dec 2025 00:00:00 CSTHMRC has updated its Employee Tax Advantaged Share Schemes User Manual to include new pages for company share option plans (CSOPs) and enterprise management incentives (EMI) options on PISCES.https://uk.practicallaw.thomsonreuters.com/Document/I11e876c3d4f811f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5f30226dcec311f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5f30226dcec311f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 09 Dec 2025 00:00:00 CSTWe are pleased to announce that we have launched three new AI resource centre pages on Practical Law US, Practical Law UK and Practical Law Global. Customers can now search for and find AI-related content relevant to their jurisdiction across 11 topic areas.https://uk.practicallaw.thomsonreuters.com/Document/I5f30226dcec311f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ifec592b7d42e11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ifec592b7d42e11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 08 Dec 2025 00:00:00 CSTThe Finance Bill 2026 was published on 4 December 2025 and includes draft legislation requiring HM Treasury and HMRC to put in place a new settlement scheme, in accordance with the recommendations of the independent review of the loan charge published as part of the Autumn 2025 Budget.https://uk.practicallaw.thomsonreuters.com/Document/Ifec592b7d42e11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29