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Trustee knowledge update - May 2013

CMS Cameron McKenna
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United Kingdom
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May 15 2013

Welcome to the May 2013 edition of our Trustee Knowledge Update. It aims to inform trustees about changes in the law to help them to comply with the

Employee share plans - recent developments

CMS Cameron McKenna
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United Kingdom
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April 8 2013

There have been a number of positive developments for employee share plans over recent weeks, as part of the Budget, the publication of the Finance

Trustee knowledge update - February 2013

CMS Cameron McKenna
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United Kingdom
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February 22 2013

Welcome to the February 2013 edition of our Trustee Knowledge Update. It aims to inform trustees about changes in the law to help them to comply with

Office of Tax Simplification - proposals for unapproved share schemes and employee trusts

CMS Cameron McKenna
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United Kingdom
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January 17 2013

The Office of Tax Simplification (OTS) yesterday published its final report on tax changes to unapproved employee share arrangements, including

Trustee knowledge

CMS Cameron McKenna
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United Kingdom
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August 23 2012

Trustees of occupational pension schemes now have a statutory duty to ensure that they have an adequate knowledge and understanding of the legal issues relevant to their scheme

Office of Tax Simplification review of unapproved share plans

CMS Cameron McKenna
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United Kingdom
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August 8 2012

The Office of Tax Simplification has produced its interim report on unapproved share plans

Revenue's response to OTS recommendations for simplifying approved share plans

CMS Cameron McKenna
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United Kingdom
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June 28 2012

HM Revenue & Customs (“HMRC”) has published a consultation paper containing the Government’s initial response to the Office of Tax Simplification’s (“OTS”) report on simplifying tax-advantaged employee share schemes

Budget 2012 - employee share scheme aspects

CMS Cameron McKenna
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United Kingdom
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March 21 2012

The Budget contained only good news for employee share schemes, although nothing of immediate value

OTS publishes its review of approved share schemes

CMS Cameron McKenna
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United Kingdom
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March 6 2012

The Office of Tax Simplification ("OTS"), (an independent office of HM Treasury established to advise the Government on ways in which the UK tax system can be simplified) has today published its final report on tax-advantaged employee share schemes

Salary sacrifice

CMS Cameron McKenna
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United Kingdom
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February 7 2012

The tax and NIC savings of salary sacrifice have grown in popularity over the last few years as benefits providers have increased their products