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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

What value EMI options?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • August 28 2014

The best advice to an unquoted company granting EMI options has always been to agree the value of a share with HMRC shortly before grant. This gives

First-tier Tribunal holds that there is no taxable supply where there is no obligation on a subsidiary company which was receiving subsidiary services from the group parent

  • RPC
  • -
  • United Kingdom
  • -
  • August 27 2014

In Norseman Gold plc v HMRC the First-tier Tribunal (Judge Colin Bishopp) ("FTT") dismissed an appeal by Norseman Gold plc ("Norseman") against

Seed Enterprise Investment Scheme

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • August 20 2014

The Government's Seed Enterprise Investment Scheme (SEIS) is aimed at encouraging investment in very small, new companies. Tax reliefs are available

Taxpayer succeeds in loss relief claim: Hamilton & Kinneil (Archerfield) Ltd and Others v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • August 6 2014

In Hamilton & Kinneil (Archerfield) Ltd and others v HMRC, the First-tier Tribunal (Tax Chamber) (FTT) held that a company which had not made a cash

First-tier tribunal holds that there is no taxable supply where there is no obligation on the subsidiary company which was receiving management services from the group parent Norseman Gold plc v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • July 31 2014

In Norseman Gold plc v HMRC, the FTT (Judge Colin Bishopp) dismissed an appeal by Norseman Gold plc (Norseman) against assessments, made pursuant to