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Share Incentives weekly highlights—12 December 2024

Published on: 12 December 2024

Table of contents

  • Employee benefit trusts
  • JTC Employer Solutions Trustee Ltd (as trustee of the Henderson Family Benefit Trust) and others v Garnett and another [2024] EWHC 3128 (Ch)
  • MR Currell Ltd v Revenue and Customs Commissioners [2024] UKUT 404 (TCC)
  • Budgets, Autumn Statements and Finance Bills
  • Welsh Government publishes draft Budget proposals for 2025–26
  • Remuneration issues for financial services firms
  • FCA consults on Handbook updates to align with 2024 UK Corporate Governance Code
  • Useful Information
  • Analysis—The Foreign Income and Gains regime: employer considerations
  • Doom and gloom?
  • 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) in relation to employee benefit trusts, the cases of JTC Employer Solutions Trustee Ltd and others v Garnett and another and also MR Currell Ltd v Revenue and Customs Commissioners, (2) the Welsh Government publishing its Budget for 2025–26, and (3) a consultation published by the Financial Conduct Authority which includes proposals for updating the FCA’s Handbook to align with the new edition of the UK Corporate Governance Code that was published in January 2024.

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