June 26, 2023

EXECUTIVE PAY IN THE UK THE ‘BIG TENT’ DISCUSSION

In May 2023 the CEO of the London Stock Exchange issued a statement calling for a ‘big tent’ discussion on the issue of executive pay in the UK-listed market. In this report, we make our contribution to the ongoing debate.

We present an objective analysis of four key trends in the evolution of the market over the last ten years. We then set out our ideas for potential change, focusing on areas such as incentive design and implementation, executive shareholding, and quantum. Finally, we assess the environment in which remuneration committees operate, and provide our recommendations for change.

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Thought Leadership

MIDDLE EAST TAX ALERT | UAE | PROFIT MARGIN SCHEME

January 8, 2026

UAE FTA’s January 2026 PMS Guide (VATGPM1): Broader eligibility (incl. Article 53 cases), margin-only VAT clarified, strict invoicing/record‑keeping rules, and precise return reporting. See the key actions to stay compliant.

Thought Leadership

MIDDLE EAST TAX ALERT | UAE | A&M's view on advancing tax certainty in the UAE: The Federal Tax Authority’s comprehensive APA guidance

January 6, 2026

Discover A&M’s key takeaways from the UAE Federal Tax Authority’s new Advance Pricing Agreements guidance. This overview covers scope and phased implementation, eligibility thresholds, process timelines, fees, annual compliance, and practical considerations for taxpayers, seeking greater tax certainty and risk mitigation under the UAE corporate tax regime.

Thought Leadership

MIDDLE EAST TAX ALERT | UAE | From VAT to Corporate Tax: How FTA’s Risk-Based Audits Will Shape Compliance in 2026

December 22, 2025

UAE Corporate Tax Audits: What to Expect in 2025–26 With the first CT filing season complete, the FTA is shifting into risk-led, data-driven audits, leveraging the same procedures honed under VAT. Expect strict business-day deadlines, iterative queries, and reconciliations across VAT, CT, and TP, with growing audit capacity backed by analytics and inspections. Discover how our audit-readiness frameworks, training, and documentation support can accelerate closure and reduce penalty exposure.

Thought Leadership

MIDDLE EAST TAX ALERT | Immediate Amendments to the KSA Integrated Tariff

December 19, 2025

Saudi Arabia updates its Integrated Customs Tariff, adding new HS codes and reclassifications. See impacts on GCC businesses and key actions to stay compliant.

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