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Editor's note

Posted on 19 April 2022

Daniel Naftalin - Mishcon de Reya

Welcome to the inaugural edition of Executive Matters our new, quarterly publication tailored to the challenges and legal issues faced by Senior Executives.     

We kick-off this edition with the latest developments in executive remuneration. Our Tax Team discusses the tax treatment of share options in light of the recent Court of Appeal judgment Charman v Revenue and Customs Commissioners. Our Incentives Team then reviews updated guidance from the three most influential shareholder organisations regarding executive remuneration at UK listed companies.

We also take a look at issues related to two of the major legacies of the COVID pandemic: insolvent businesses and the so-called "Great Resignation". On the former, we examine the new powers of the Insolvency Service to investigate the conduct of directors of dissolved companies. On the latter, Employment Partners Susannah Kintish and Jennifer Millins have produced a podcast in which they explore recent case law on post-termination restrictions and review the Government's consultation on non-compete clauses.    

We conclude by considering broader questions of corporate purpose and leadership. Our Corporate Team discusses the British Academy's recommendations for putting "purpose" at the heart of corporate governance; while Real Estate Partner, Susan Freeman, interviews Alistair Elliott, Senior Partner and Group Chairman of Knight Frank, on lessons learned after a 38-year career in property.

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