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Results: 1-10 of 81

Teething problems with HMRC’s online share scheme service: what to do if you have been affected

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 21 2014

The latest issue of HMRC's Employment-Related Securities Bulletin acknowledges the problems that some companies have been having with online

Rangers 2 0 HMRC: they think it’s all over?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 16 2014

You don’t need to have a season ticket at Ibrox to be familiar with the difficult few seasons that Rangers FC has faced, both on and off the pitch

IRS confirms no acceleration of US tax for some stock plans

  • Squire Patton Boggs
  • -
  • USA
  • -
  • July 9 2014

The IRS has confirmed that stock-based plans of non-U.S. employers under which options and stock appreciation rights are settled in stock do not

VAT on UK pension costs a welcome respite?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • June 11 2014

Back in February, HMRC issued Brief 0614 outlining their response to the European Court decision in the PPG case. This promised a change in the long

Profit participation rights may be taxed as income in Germany

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • June 8 2014

Within the scope of employee equity participation in Germany, it has been controversial whether income from capital commitments is either partly or

5 myths about the new regime for UK tax-advantaged share plans

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • June 3 2014

Since our last post on this topic, extra little nuggets have been emerging about how the new regime will work in practice. Here are some of the

New rules for UK non-dom dual contracts now in force

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • May 5 2014

As detailed in our recent blog post, HMRC have targeted the use of dual contracts by non-domiciled high earners. The new legislation is now in force

Australian draft tax ruling on employee remuneration trusts

  • Squire Patton Boggs
  • -
  • Australia
  • -
  • May 4 2014

On 5 March 2014 the Australian Taxation Office released a draft ruling relating to the tax treatment of employee remuneration trust arrangements. In

The brave new world of “simplified” employee share plans

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • April 7 2014

The parts of the UK Finance Bill relating to share plans came into force yesterday, finally implementing many of the recommendations of the Office of

EMI options last chance for paper notifications

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • April 1 2014

Just a quick reminder that if you have any forms relating to the notification of the grant of EMI options (on HMRC Form EMI1) to file, you should