In this webinar, our specialists explore the complex landscape of share‑based payments (SBPs) for brokers and MGAs – covering the accounting, tax and commercial implications that directly affect profitability, compliance and long‑term growth.
Share-based payments: What brokers need to know
Although widely used by brokers and MGAs to attract, retain and incentivise, share-based payments carry complex financial reporting and tax implications to ensure that they don’t adversely reflect profitability metrics, and that tax advantages (such as EMIs) are correctly utilised to minimise liabilities.
Accounting essentials
Financial Services Partner, Satya Beekarry discusses the essentials of accounting for share based payments (SBPs) under FRS 102, including how to identify SBPs within commercial agreements, common pitfalls, and the practical considerations firms often overlook.
Tax implications
Corporate Tax Director, Ivy Ojediran covers the key tax considerations brokers need to be aware of when providing shares to employees, including:
- Tax treatments for providing shares to employees
- The benefits of tax advantaged schemes
- Compliance requirements and planning opportunities.
M&A update: trends and what to expect next
Transaction Services Partner, Will Lanyon provides an update on current M&A conditions in the intermediary sector including recent trends and expectations, and insights from recent deals. He highlights the factors driving current activity and what intermediaries should consider if they’re looking at M&A.
