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Results: 1-10 of 211

HMRC investigating 100 firms for using unpaid interns

  • Faegre Baker Daniels
  • -
  • United Kingdom
  • -
  • April 30 2013

The UK Employment Relations Minister, Jo Swinson, has given HMRC a list of 100 companies accused of using unpaid interns. The list, compiled by

Simpler rules for buying back shares from employees and other small shareholders

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • April 30 2013

As of 30 April 2013, it has become slightly easier for private companies to buy back their own shares, including shares held by employees. At first

Clawing back bonuses

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • April 2 2013

A recent case has highlighted the tax implications for an employee when a clawback provision in a contractual bonus is operated. The case has

Employee benefits news - March 2013

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • March 26 2013

The Chancellor's 2013 Budget took place on 20 March 2013. The announcements included, amongst other things, confirmation that the Government is

UK Budget 2013 what's in it for private equity?

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 20 2013

Introduction The recent announcement of Budget 2013 provides a good opportunity to overview the key tax issues facing the private equity community

Recent developments for the fourth quarter 2012

  • Baker & McKenzie
  • -
  • Austria, Belgium, Canada, China, Ireland, Luxembourg, Malaysia, Morocco, Philippines, Singapore, South Korea, Spain, United Kingdom, USA
  • -
  • March 18 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

Employee shareholders

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 15 2013

In Autumn 2013, the UK Government is introducing a new employee shareholder arrangement whereby employees can give up some of their employment rights

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Tax relief given on bonus clawback

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • February 7 2013

Clawback provisions have become a buzz word for bonus and share plans over recent years, particularly for quoted companies. However, the ability of

Taxation of claw-backs: Tribunal allows an employee to use a repaid bonus to reduce his income tax liability; opportunity for companies to operate claw-back on a tax efficient basis

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 6 2013

The First Tier Tax Tribunal (Julian Martin v The Commissioners for HMRC 2013 UKFTT 040) has allowed an employee to set-off the amount of a bonus

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