Tax relief given on bonus clawback *

United Kingdom - February 7 2013
Clawback provisions have become a buzz word for bonus and share plans over recent years, particularly for quoted companies. However, the ability of…

Co-authors: Tair Hussain , Isabel Pooley.

---

Review of tax treatment of academics' shares in spin-outs *

United Kingdom - January 21 2013
HMRC announced in December last year that it was going to review the tax treatment of academics' shares in spin-outs, with a view to making them more…

Co-authors: Sarah Hanson .

---

Office of Tax Simplification - proposals for unapproved share schemes and employee trusts *

United Kingdom - January 17 2013
The Office of Tax Simplification (OTS) yesterday published its final report on tax changes to unapproved employee share arrangements, including…

Co-authors: Tair Hussain , Isabel Pooley.

---

Employee share schemes – draft legislation finally published *

United Kingdom - December 12 2012
Following various announcements over the past year, the Government yesterday published a significant amount of draft legislation on employee share schemes.  There are specific provisions on the EMI scheme and also on approved schemes generally.

Co-authors: Tair Hussain , Isabel Pooley.

---

EMI - extending access for academic employees *

United Kingdom - December 12 2012
Earlier this year the Government put out a consultation paper on a change to the Enterprise Management Incentive (EMI) scheme to enable academics who worked part-time for a spin-out to be able to benefit from EMI options.

Co-authors: Isabel Pooley.

---