Employee share plans - recent developments *

United Kingdom - April 8 2013
There have been a number of positive developments for employee share plans over recent weeks, as part of the Budget, the publication of the Finance…

Co-authors: Nicholas Stretch , Isabel Pooley.

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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: Nicholas Stretch , Isabel Pooley.

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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: Nicholas Stretch , Isabel Pooley.

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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: Nicholas Stretch , Isabel Pooley.

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Autumn statement 2012 - employee tax issues *

United Kingdom - December 6 2012
Whilst there was little by way of surprises for this area in the Chancellor's Autumn Statement 2012 yesterday, there were a few issues to note.

Co-authors: Nicholas Stretch , Isabel Pooley.

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