Our ‘First 50’ report identifies the latest trends in executive remuneration from analysis of the first 50 Directors’ Remuneration Reports (DRRs) published in the current AGM season.
This year’s AGM season takes place against the backdrop of continued debate around the UK market’s approach to executive pay. A number of the trends we identify in the report, for example in relation to increases in incentive opportunity and softening of annual bonus deferral, appear to chime with the key themes of that ‘Big Tent’ discussion.
The report also includes the very latest data in a range of areas including salary increases, and pay outcomes, ESG performance metrics, and Chair / NED fees.
Download The Report Here
IRS Provides Practical Roadmap for 100% Depreciation of Qualified Production Property (Notice 2026-16)
February 23, 2026
On February 20, 2026, Treasury and the IRS released Notice 2026-16, providing interim guidance on the new 100% special depreciation allowance for qualified production property (QPP) under Internal Revenue Code §168(n).
Tariff Turbulence: SCOTUS Invalidates IEEPA Powers for Imposing Global Tariffs
February 20, 2026
In a 6-3 decision released on February 20, 2026, the U.S. Supreme Court issued a landmark decision in Learning Resources Inc. v. Trump (consolidated with Trump v. V.O.S. Selections Inc.) ruling that President Trump does not have the authority to use the International Emergency Economic Powers Act (IEEPA) of 1977 to impose sweeping global tariffs.
OBBBA and Financial Reporting: The Enactment Date Issue You Can’t Ignore
February 17, 2026
Apply ASC 740 enactment date rules to OBBBA changes. See retroactive impacts on M&A, DTAs/DTLs, examples, and 2026 modeling considerations.
