Search results
Order by most recent / most popular / relevance
Results: 1-10 of 12
Employee share plans - recent developments
- CMS Cameron McKenna
- -
- United Kingdom
- -
- 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
Dividends or bonuses?
- CMS Cameron McKenna
- -
- United Kingdom
- -
- December 5 2011
For several years until 2005, some companies used an arrangement for paying bonuses which involved employees receiving a particular type of share in a UK tax resident company (often specially created for this purpose
Office of Tax Simplification - proposals for unapproved share schemes and employee trusts
- CMS Cameron McKenna
- -
- United Kingdom
- -
- January 17 2013
The Office of Tax Simplification (OTS) yesterday published its final report on tax changes to unapproved employee share arrangements, including
Disguised remuneration an update for employee share plans
- CMS Cameron McKenna
- -
- United Kingdom
- -
- April 8 2011
Revised anti-avoidance rules targeting "disguised remuneration" arrangements have been published in the Finance Bill 2011 as well as revised FAQs
Proposed disguised remuneration rules - budget update
- CMS Cameron McKenna
- -
- United Kingdom
- -
- March 23 2011
From our previous Law-Nows, you will have seen that the Government proposed legislation in December 2010 which would cause an automatic income tax and NIC charge to arise on "disguised remuneration" arrangements
Disguised remuneration - good news for employee share plans
- CMS Cameron McKenna
- -
- United Kingdom
- -
- February 22 2011
HM Revenue & Customs ("HMRC") has published FAQs which provide reassurance that intended legislation on "disguised remuneration" should not affect normal employee share plans
Post-P45 share-related employment income payments from 6 April 2012
- CMS Cameron McKenna
- -
- United Kingdom
- -
- January 20 2012
HM Revenue & Customs (“HMRC”) has announced a proposed change from 6 April 2012 to the way in which PAYE is applied to shares after someone has left employment and their P45 has been issued
OTS publishes its review of approved share schemes
- CMS Cameron McKenna
- -
- United Kingdom
- -
- 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
- -
- United Kingdom
- -
- 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
Budget 2012 - employee share scheme aspects
- CMS Cameron McKenna
- -
- United Kingdom
- -
- March 21 2012
The Budget contained only good news for employee share schemes, although nothing of immediate value
Current Search
- Jurisdiction - United Kingdom
- Workarea - Corporate Tax
- Workarea - Employee Benefits & Pensions
- Firm Name - CMS Cameron McKenna
- Author - Nicholas Stretch