June 5, 2018

Executive Share Incentives on AIM IPO’s: Analysis and Trends from 2017

In 2017, 33 U.K.-based companies listed on AIM and disclosed details on their share incentive plans for management and employees.

A&M Taxand has prepared detailed analysis of these share incentive arrangements at the executive and employee levels. We have produced a comprehensive report showing the key trends and variables of share incentive plans.

In addition to the report, a high-level summary of these findings is presented in this document. A copy of the full report is available upon request.

Please click here to download the report.

Press Releases

The UK Statutory Residence Test (SRT) - What You Need to Know

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Tax residence status can provide individuals with welcome certainty concerning their UK residence status, but it is important not to underestimate the complexity of the rules.

Thought Leadership

Overview of the BMF Instruction Sheet on Cross-Border Audit Cooperation

July 24, 2025

With its updated instruction sheet on cross-border audit cooperation, the German Ministry of Finance signals a stronger focus on coordinated tax enforcement. Joint and simultaneous audits are gaining relevance – especially in transfer pricing matters. For multinational groups, this means greater pressure to ensure consistency and audit readiness across jurisdictions.