Setting performance targets, for both short and long-term incentives, is one of the key activities in the remuneration committee’s annual cycle.
As with any decision for a remuneration committee, it is important that the targets are set in the context of the specific circumstances and needs of the business, rather than by simply following market norms. At the same time, it is only natural for remuneration committees to ask “How does this compare to what others do?” when making an informed judgment on target setting.
The purpose of this ‘toolkit’ is therefore to support remuneration committees and reward teams in this task by providing a range of market reference points on performance targets for profit metrics within both the annual bonus and long-term incentive of companies in the FTSE 100, FTSE 250, and FTSE Small Cap.
MIDDLE EAST TAX ALERT | UAE | CABINET DECISION NO. 129 OF 2025 | PENALTIES
November 19, 2025
UAE Cabinet Decision No. 129 of 2025 brings major updates to VAT and Excise penalties, aligning them with Corporate Tax rules. The revised framework enhances compliance predictability and becomes effective from April 2026.
Failure to Prevent Tax Fraud Facilitation: How Robust Is Your CCO Defence?
November 5, 2025
With HMRC’s first CCO prosecution underway, now is the time for businesses to ensure their defence is robust. A&M’s Tax team explains what’s at stake and how to stay compliant.
Alvarez & Marsal Announced as Key Sponsor of the Hr NETWORK National Awards 2025
October 10, 2025
Hr NETWORK Magazine is delighted to announce that A&M has been confirmed as the key sponsor of the Hr NETWORK National Awards 2025.
MIDDLE EAST TAX ALERT | UAE | GUIDANCE ON INPUT TAX APPORTIONMENT
October 3, 2025
FTA Introduces SRP for Easier VAT Recovery
The Federal Tax Authority (FTA) has unveiled updated guidance on Input Tax Apportionment, introducing the Specified Recovery Percentage (SRP). This approach allows businesses to apply a fixed recovery rate from the previous Tax year, simplifying VAT compliance and reducing administrative burdens. Learn about SRP validity, application timelines, and key updates to ensure your business stays ahead.