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Results: 1-10 of 84

Don’t trust to luck: EBT settlement facility to be withdrawn

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • August 18 2014

HMRC has announced that the settlement facility for employee benefit trusts (EBTs) will be withdrawn from 31 March 2015. The facility was offered

Financial services update - August 2014

  • Squire Patton Boggs
  • -
  • Australia, Japan
  • -
  • August 15 2014

In July 2014, Japan and Australia signed the Japan-Australia Economic Partnership Agreement (JAEPA). The JAEPA primarily benefits Australian

DIY and get it right! The further perils of registering share plans with HMRC

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • August 6 2014

It’s clear that it’s very much do-it-yourself. If you want confirmation that your registration of a share plan or notification of an EMI option grant

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