Insights
We publish monthly insights on Remuneration and Share Plan related matters.
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In the Autumn Budget 2026, the Chancellor has announced certain legislative changes to the discretionary tax advantaged employee share schemes, due to come into force from 6 April 2027. Rebranding and expansion of Company Share Option Plan (CSOP) The Government has made the following propositions relating to CSOP: CSOP has now been rebranded as “EMI2”,…
November 3, 2026 Read more >
For decades, the City Pay Guide has helped organisations understand market pay trends, benchmark reward packages and make informed decisions on compensation. In a market shaped by economic uncertainty, increasing regulation and intense competition for talent, organisations cannot afford to make reward decisions based on assumptions. The Growing Importance of Market Benchmarking The financial services…
October 30, 2026 Read more >
Having spoken to many Will & Probate lawyers over the years, it is astonishing the number of stories they tell regarding the number of successful people who either do did not write a will or had to write it late and under pressure. The general response when asked why they think their clients do not…
October 30, 2026 Read more >
The first pulse survey is now open. Complete the survey by 10 November 2026 and receive a complimentary mini report of the findings. MM&K has officially launched the first pulse survey for the 2026/27 edition of Life in the Boardroom, our long-running survey of Non-Executive Directors (NEDs) and Board Chairs. Since 1990, the survey has…
October 29, 2026 Read more >
Most EU countries have missed the deadline for the Pay Transparency Directive. It was due to be law in all 27 member states by 7 June 2026, but only Italy, Lithuania, Malta and Slovakia were ready on time. Greece has since followed, with rules taking effect on 1 November, and Estonia has brought in part…
October 29, 2026 Read more >
Boards have an important role in overseeing AI. They need to understand the risks, challenge management’s assumptions and ensure appropriate governance and accountability. But responsible adoption is only part of the conversation. Are we using AI to improve the business we have, or rethinking the business we could become? The answer has implications well beyond…
October 28, 2026 Read more >
Our 2026 MM&K–Holt European PE/VC Compensation Report is out. It is the 31st year of the survey. This year it covers 38 private equity and venture capital firms and more than 2,000 employees across the UK and Europe. The market It has been a mixed year: Deal activity recovered in 2025: 8,564 deals worth £475bn,…
October 27, 2026 Read more >
MM&K is delighted to announce the acquisition of the longstanding City Pay Guide Survey from City Pay Associates, further strengthening MM&K’s position as a leading provider of executive remuneration, reward and compensation insights across the financial services sector. For many years, the City Pay Guide has been a trusted source of remuneration data, providing participating…
September 29, 2026 Read more >
MM&K has officially launched the 2026/27 edition of Life in the Boardroom, our long-running survey of Non-Executive Directors (NEDs) and Board Chairs. Since 1990, the survey has gathered insights directly from directors, providing a first-hand picture of life in the boardroom. The survey covers NEDs and Chairs across UK and overseas listed and private companies,…
September 29, 2026 Read more >
The PE industry prides itself on rigour. Investment theses are stress-tested, models challenged, DD, portfolio management and value creation managed with discipline. Yet many firms still develop their own people through a light-touch annual review, loosely set objectives and a year-end conversation that is really about the bonus. For a business built on talent, that…
September 25, 2026 Read more >
The Upper Tribunal has recently published its decision in The Commissioners for His Majesty’s Revenue & Customs and Gary Quillian [2026] UKUT 00300 (TCC) regarding what constitutes the ‘write off’ of a director’s loan account for the purposes of section 415(1) the Income Tax (Trading and Other Income) Act 2005 (“ITTOIA”) in the course of…
August 26, 2026 Read more >
The 2026 MM&K PE/VC Compensation Report for the UK and Europe is now nearing publication. The report will only be available to participating firms, making this the final opportunity to participate and access the findings. Why participate in the 2026 survey now? The PE and VC market continues to evolve, making access to current compensation…
August 25, 2026 Read more >
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