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Results: 1-10 of 47

Reporting deadline looms

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • June 8 2009

Companies with employee or director owned shares or options need to submit annual returns for 200809 before 7 July 2009, we look at the process and the pitfalls

PA Holdings granted leave to appeal to the Supreme Court

  • RPC
  • -
  • United Kingdom
  • -
  • May 2 2012

The Supreme Court has given the taxpayer permission to appeal in HMRC v PA Holdings Limited

Choose your advisor carefully a case of negligent tax advice on options

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • September 15 2008

A recently published case before the Special Commissioners shows the danger of receiving (and giving) negligent tax advice in relation to employee share options

Wheels Common Investment Fund Trustees Ltd and others v Commissioners for Her Majesty’s Revenue & Customs

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • April 25 2013

The Court of Justice of the European Union (CJEU) has given its judgment in Wheels Common Investment Fund Trustees Ltd and others v Commissioners for

Relaxation of the enterprise management incentives (EMI) rules

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • February 3 2010

The current EMI rules require a qualifying company's trade to be carried on "wholly or mainly in the UK"

Just when it was safe to go back into the water HMRC introduces further amendments to the taxation of asset-backed funding arrangements

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 24 2012

On 29 November 2011, the Government announced changes to the tax rules for tax relief on asset-backed funding ("ABF") arrangements

Selling shares at an over-value

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • June 8 2009

Court of Sessions confirms poor structuring causes tax hit for selling employee-shareholder on disproportionate sale proceeds

General counsel update

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • June 17 2011

This is the twenty-fifth in our series of general counsel updates which aim to summarise major developments in key areas

Recent developments for the first quarter 2013

  • Baker & McKenzie
  • -
  • Australia, Canada, European Union, France, Germany, Ireland, Israel, Japan, New Zealand, Romania, Russia, Singapore, Switzerland, Turkey, United Kingdom, USA
  • -
  • June 27 2013

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

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