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Legal entities serving as directors or liquidators become subject to VAT as of 1 January 2015

  • Stibbe
  • -
  • United Kingdom
  • -
  • November 26 2014

Until now legal entities serving as board members, directors, or liquidators of companies could choose whether to subject themselves to VAT for the

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

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