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The brave new world of “simplified” employee share plans

  • Squire Sanders
  • -
  • 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 Sanders
  • -
  • 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

Freedom and choice in pensions - Budget 2014 a pensions revolution?

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 31 2014

Following the surprise announcements in the Budget, the implications for UK pensions and savings are far reaching. The Chancellor announced a

Putting the wheels back on the pensions VAT wagon

  • Squire Sanders
  • -
  • European Union, United Kingdom
  • -
  • March 26 2014

Following the European Court's judgment in ATP it would be reasonable to think that we had reached the end of the road on the VAT treatment of

Pension fund VAT further developments

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 23 2014

Like buses, VAT cases involving pension funds seem to come in threes. The latest arrival is the European Court decision in the Danish ATP case which

UK Budget 2014 pension reforms announced

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 19 2014

Major reforms have been proposed in the Budget to the tax regime for defined contribution pensions to introduce much greater flexibility on how

UK Budget 2014 all quiet on the share plans front

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 19 2014

Today's Budget was notable for the absence of announcements relating to employee share plans. So, despite the calls for it to be abolished, employee

Protecting your pension

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 11 2014

April 5 2014 is fast approaching and HMRC conservatively estimate that approx. 400,000 taxpayers will be affected by the next decrease in the Lifetime

Employee benefit plan update final regulations and transition relief issued on PPACA mandate tax

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 27 2014

On February 12, 2014, the Treasury Department issued final regulations and certain transitional rules related to the employer mandate tax under the

Is there a better way to structure employee stock options in Germany?

  • Squire Sanders
  • -
  • Germany
  • -
  • February 23 2014

In common with many countries, Germany generally taxes an employee stock option at the time the option is exercised, rather than at the time it is