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Results: 11-20 of 56

Health care reform: IRS issues guidance for employers determining full-time employees

  • Squire Sanders
  • -
  • USA
  • -
  • October 30 2012

As reported in Health care reform: The implications of Supreme Court’s decision for employers, “the heart of the law requires that ‘large employers’ offer a medical plan that provides ‘minimum essential health benefits’ to their full-time employees or pay a tax effective Jan. 1, 2014.”

Changes to taxation of living away from home benefits

  • Squire Sanders
  • -
  • Australia
  • -
  • October 12 2012

Since 1 October 2012, most living away from home benefits provided to Australian employees have become taxable to the employer

Major Government consultation on tax-advantaged share plans

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • June 28 2012

The Government has published its response to the report from the Office of Tax Simplification (OTS) on tax-advantaged employee share schemes in the UK

U.S. Supreme Court rules the individual mandate is constitutional and limits Medicaid expansion laws

  • Squire Sanders
  • -
  • USA
  • -
  • June 28 2012

The decision we've all been waiting for is in -- the U.S. Supreme Court has ruled that the statute commonly known as the individual insurance mandate (everyone must have minimum health insurance coverage or pay a pentalty) is constitutional under Congress' taxing power

Hot topics in pensions

  • Squire Sanders
  • -
  • European Union, United Kingdom
  • -
  • April 20 2012

The High Court considered whether the pension plan trustees could use a discretion in the rules to switch to CPI for indexing deferred and pensioner benefits

Fixed protection and life assurance cover: beware HMRC’s unexpected stance!

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 31 2012

HMRC has recently taken an unexpected stance in relation to the extent to which fixed protection is compatible with ongoing life assurance cover

All change for tax-advantaged share schemes

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 15 2012

The Office for Tax Simplification has published recommendations that extensive changes should be made to the UK’s four types of tax-advantaged employee share schemes

VAT's a sacrifice employers may have to make

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • November 10 2011

In our August 2010 Review we reported that that the European Court of Justice European Court of Justice had ruled in Astra Zeneca that employers would have to account for VAT on retail vouchers provided to their employees under salary sacrifice arrangements because the supply of vouchers is treated as the supply of services to the employees for VAT purposes

2012 limitations for qualified pension plans

  • Squire Sanders
  • -
  • USA
  • -
  • November 1 2011

The 2012 annual cost-of-living adjustments to certain benefit limitations applicable to tax-qualified employee pension plans under the Internal Revenue Code were released by the Internal Revenue Service on October 20, 2011

Transitional retirement income planning

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • October 10 2011

Employers can no longer operate a default retirement age, making succession planning much more difficult