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Impact of revised HM Revenue & Customs guidance on Mansworth v Jelley

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • August 4 2009

On 12 May 2009 HM Revenue & Customs (HMRC) published revised guidance on its interpretation of the decision in Mansworth v Jelley

Disguised remuneration and share plans

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • September 14 2011

The legislation introducing the new rules on disguised remuneration came into force on 19 July 2011

Next year’s 50 income tax rate key governance and tax issues for share incentives

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • August 4 2009

From 6 April 2010: 50 income tax on earnings over £150,000; Tapered reduction in personal allowance for earnings over £100,000