Board level pay continues to be a key area of scrutiny for shareholders, the media and public in general, especially in the light of the cost-of-living crisis. Alvarez & Marsal (A&M)’s Executive Compensation Services practice advises the Boards and Remuneration Committees of FTSE, AIM and unlisted companies, helping them navigate this complex environment.
We have recently completed A&M’s 2022 report on Non-Executive Director (NED) fees for FTSE 100, FTSE 250 and FTSE SmallCap companies. The report provides data on Non-Executive Director fee levels analysed by FTSE index. It also separately analyses fee levels in financial services companies according to FTSE index.
The sample in this report is based on companies with fiscal year-ends between 1 March 2021 and 28 February 2022.
We hope you find the report helpful. Please do contact us or any of the contacts on the back of this report if you would like further information.
Reform of the Union Customs Code
June 30, 2026
On March 26, 2026, the Council and the European Parliament reached an agreement on the revision of the Union Customs Code (MUCC)[AA1.1][AA1.2][Ev1.3], proposed by the Commission on May 17, 2023 (COD 2023/0156).
India Tax Alert | Mumbai ITAT Denies Tax Neutrality in Demerger Due to Failure to Satisfy Statutory Conditions
June 30, 2026
In a recent decision by the Mumbai ITAT in Sterling Holiday Resorts Ltd. v. DCIT for AY 2015–16, the Tribunal made a strict interpretation of "demerger" under section 2(19AA) of the Income-tax Act, 1961 (ITA), denying the benefit of carry forward of losses under section 72A of the ITA, where the prescribed conditions were not met.
A&M Tax Policy Insights – May 2026
June 29, 2026
A&M Tax Policy Insights covers global tax dispute resolution, OECD Pillar One and Pillar Two, tax treaties, tariffs, crypto taxation, judicial decisions, and regulatory developments affecting cross-border operations.
Limitations on Corporate Tax Attributes: An Analysis of Section 382 and Related Provisions
June 24, 2026
Explore Corporate Tax Attributes, Section 382 limits, SRLY, CAMT, and strategies to protect and monetize tax attributes for optimal corporate tax outcomes.
