Setting performance targets, for both short and long-term incentives is a key activity in the remuneration committee’s annual cycle.
The third edition of our annual ‘toolkit’ supports remuneration committees and reward teams in this task by providing a range of market reference points for profit-based performance targets within both the annual bonus and the long-term incentive across the FTSE 100, FTSE 250, and FTSE Small Cap.
This year’s report also includes analysis which compares and contrasts annual bonus target-setting practices in the UK and US markets, providing fresh insights into the ongoing debate around the competitiveness of the UK-listed market in a global context.
Download the full report
New Hampshire Tax Amnesty Program Provides an Excellent, Limited Time Opportunity to Resolve Prior Period Liabilities
January 7, 2026
A limited-time New Hampshire tax amnesty program offers meaningful relief for unresolved state tax liabilities. The opportunity closes February 15, 2026.
THE NEW PILLAR TWO FRAMEWORK: UNBOXING THE SIDE-BY-SIDE PACKAGE
January 6, 2026
The OECD’s new Pillar Two Side-by-Side package introduces key safe harbours and simplifications, with implementation beginning in 2026.
OBBBA International Tax Guidance: What’s New, What’s Looming
January 6, 2026
New Treasury and IRS guidance under the OBBBA signals meaningful changes for international tax planning. Key implications are emerging now, with more to come in 2026.
Singapore Transfer Pricing Guidelines (Eighth Edition)
December 30, 2025
IRAS TPG8 Transfer Pricing updates: domestic loan relief, cross-border loan rules, SSA pilot, protective MAP, strict pass-through costs, documentation.
