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Results: 1-10 of 128

Removal of stamp duty saving for takeovers and changes to taxation of B share schemes

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • December 11 2014

The Chancellor's Autumn Statement included a number of measures intended to stem the loss of tax revenue from various corporate and deal structures

LLP update salary members’ provisions and HMRC

  • BrookStreet des Roches LLP
  • -
  • United Kingdom
  • -
  • December 10 2014

For any existing member of an LLP who is at risk of being newly categorised as a “salaried member” and who wishes to retain self-employed status, it

The UK emerges as a competitive holding company regime

  • Kaye Scholer LLP
  • -
  • United Kingdom
  • -
  • November 19 2014

UK and multinational enterprises are starting to consider (re)organising themselves under a UK holding company for their global operations, rather

SEIS a boost for start-up companies in the UK

  • Locke Lord LLP
  • -
  • United Kingdom
  • -
  • October 24 2014

The Seed Enterprise Investment Scheme (SEIS) was launched in April 2012 with the intention of boosting investment in UK start-up companies. Since the

Employee benefits news - October 2014

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • October 10 2014

With the 2014 AGM season almost over, many companies are assessing the key remuneration issues from 2014 and are beginning to plan for 2015. A number

Relief for tax on clawback payments the next instalment of HMRC v Martin

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 8 2014

The pressure for companies and firms to claw back earnings paid to executives under various incentive plans has been steadily growing over the last

Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

Cash or pension - retirement benefit trends for high earners

  • Pitmans LLP
  • -
  • United Kingdom
  • -
  • September 16 2014

Pensions analysis: Why have senior executives started to favour cash payments over pension contributions when agreeing their remuneration package

HMRC releases further guidance on tax treatment of new business succession model

  • MacRoberts LLP
  • -
  • United Kingdom
  • -
  • September 12 2014

The Finance Act 2014 introduced a number of tax reliefs which benefit companies owned by employee ownership trusts (EOTs). An EOT is a new form of

Amended HMRC guidance note on avoidance involving the transfer of corporate profits

  • RPC
  • -
  • United Kingdom
  • -
  • September 4 2014

New section 1305A of the Corporation Tax Act 2009, inserted by the Finance Act 2014, is now in force and has retrospective effect in respect of