We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 37

Wheels Common Investment Fund Trustees Ltd and others v Commissioners for Her Majesty’s Revenue & Customs

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • April 25 2013

The Court of Justice of the European Union (CJEU) has given its judgment in Wheels Common Investment Fund Trustees Ltd and others v Commissioners for

On the horizon for 2013

  • Dentons
  • -
  • United Kingdom
  • -
  • January 17 2013

Our experts select the highlights likely to impact businesses in the UK generally, so you can check quickly

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

UK tax authorities comment on Restricted Stock Unit plans

  • Reed Smith LLP
  • -
  • United Kingdom
  • -
  • September 21 2012

HM Revenue & Customs ("HMRC") have recently updated their manuals and provided their analysis of how Restricted Stock Units ("RSUs") should be taxed in the UK

Recent developments for the second quarter 2012

  • Baker & McKenzie
  • -
  • Argentina, Belgium, China, European Union, France, India, Ireland, Israel, Japan, Malaysia, United Kingdom, USA
  • -
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments

Budget 2012: impact on employee share incentives

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 1 2012

There were several announcements in the Budget 2012 relevant to employee share incentives

PA Holdings granted leave to appeal to the Supreme Court

  • RPC
  • -
  • United Kingdom
  • -
  • May 2 2012

The Supreme Court has given the taxpayer permission to appeal in HMRC v PA Holdings Limited

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

FSA publishes quarterly consultation

  • Dentons
  • -
  • United Kingdom
  • -
  • March 9 2012

FSA's latest quarterly consultation seeks views on: changes to the Training and Competence Sourcebook (TC) to add a new qualification to the list

Just when it was safe to go back into the water HMRC introduces further amendments to the taxation of asset-backed funding arrangements

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 24 2012

On 29 November 2011, the Government announced changes to the tax rules for tax relief on asset-backed funding ("ABF") arrangements