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Results: 11-20 of 3,489

Budget 2014 extension of Annual Tax on Enveloped Dwellings (ATED)

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • October 27 2014

April 2014 saw the end of the first charging period for the Annual Tax on Enveloped Dwellings (ATED) (so-named because the dwelling

The changes from the 2014 budget

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • October 27 2014

It is rare for the pensions world to be quite as surprised as it was on 19 March 2014 when Mr Osborne, as Chancellor of the Exchequer, announced the

Pensions tax relief: the next big change?

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • October 27 2014

The Chancellor sent shock waves through the pensions industry earlier in the year when he announced that, for the first time, pension scheme members

Duties of employers, trustees and administrators to members: recent Pensions Ombudsman determinations

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • October 27 2014

This briefing explores the issues raised in three recent Pensions Ombudsman (PO) cases surrounding the duties of employers, trustees and

Revised proposals on mergers

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • October 27 2014

In the July 2013 edition of Pensions Pieces we explained how HMRC's approach on transfers of DB benefits from one scheme to another means that annual

New rules on taxation of equity award income for mobile employees

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • October 25 2014

Under current UK tax rules, equity compensation income realized by inbound and outbound internationally mobile employees is subject to taxation in

HMRC proposes new valuation rules for listed shares

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • October 25 2014

On June 30, 2014, HMRC published proposed regulations on determining the fair market value of listed shares that are intended to simplify future

Consultation on national insurance treatment of internationally mobile employees

  • RPC
  • -
  • United Kingdom
  • -
  • October 24 2014

On 24 July 2014 HMRC published a consultation document regarding the national insurance contribution (NICs) treatment of employment related

Consultation on employee shareholding vehicle

  • RPC
  • -
  • United Kingdom
  • -
  • October 24 2014

On 17 July 2014 HMRC and HM Treasury published an "open" consultation document addressing the possible introduction of a new "employee shareholding

VAT regulations made in respect of digital services and “mini one-stop shop”

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • October 24 2014

On 10 September 2014 regulations were made to address the following two developments: the change in the VAT place of supply rule for business to