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Results: 1-10 of 15

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

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

Preview 2013 (UK law)

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

General Counsel Update

  • Herbert Smith Freehills LLP
  • -
  • China, European Union, Hong Kong, Indonesia, Singapore, United Kingdom
  • -
  • December 7 2011

This is the twenty-seventh in our series of General Counsel Updates which aim to summarise major developments in key areas

Timeline - a guide to the legal milestones ahead

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • October 10 2011

This is a guide to key legal developments in the coming months and years ahead

Proposed statutory residence test (SRT)

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • September 27 2011

Internationally mobile employees and individuals that spend large chunks of time travelling have long argued that the current UK rules for determining tax residency are overly complex and inconsistent

Tax: problems with concession for legal fees on termination

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 5 2011

Currently an extra statutory concession provides that an employee's legal fees in connection with the termination of employment are tax-free if they are paid by the employer to the employee's lawyer under the terms of a settlement agreement, or are paid pursuant to a court or tribunal order

Employment tax changes

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 4 2011

From 6 April 2011 employers must use the 0T tax code for payments to ex-employees following issue of the P45

Treatment of post-P45 payments

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 4 2011

Our December ebulletin noted the HMRC's intention to change PAYE regulations and require employers from 6 April 2011 to apply the usual basic, higher and additional tax rates (without taking personal allowances into account) to post-P45 payments

Payments to employees on TUPE transfer may be taxable

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 1 2011

Payments made to employees on the transfer of a business may be taxable where they are deemed to be related to employment following the decision by the Upper Tribunal in Kuehne & Nagle Drinks Logistics Ltd, Stott and Joyce v HMRC 2010 UKUT 457 (TCC

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