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Results: 1-10 of 37

Incentivising executives - joint ownership plans and the tax benefits

  • Fasken Martineau DuMoulin LLP
  • -
  • United Kingdom
  • -
  • June 2 2009

Capital gains tax (CGT) is currently charged at a flat rate of 18 per cent

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

Budget 2008 EMI options

  • Shepherd & Wedderburn LLP
  • -
  • United Kingdom
  • -
  • March 28 2008

EMI is a type of share option plan offering flexibility and tax efficiency to employees of small and medium-sized companies

The EMI plan

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • April 7 2008

The EMI Plan is a tax advantaged option arrangement aimed at small growing companies to help them recruit and retain employees

Structuring share-based remuneration tax efficiently unlisted companies

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

We look at how unlisted companies should structure employee share based remuneration to secure capital gains tax treatment

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

Capital gains tax reforms impact on employee share plans

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • May 23 2008

Significant changes to the UK capital gains tax (CGT) regime were announced in the Pre-Budget Report in October 2007

"Non dom” reforms impact on employee share plans

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • May 23 2008

The provisions of the Finance Bill 2008 will, if enacted, make significant changes to the way in which employees who are resident but not ordinarily resident in the UK will be taxed in the UK, including the introduction of an alternative basis of charge for tax purposes the “remittance basis"

Latest Developments for Equity Compensation Plans

  • Baker & McKenzie
  • -
  • Australia, Belgium, Canada, France, Greece, Ireland, Italy, Japan, Philippines, Serbia, Sweden, Switzerland, United Kingdom, USA, Vietnam
  • -
  • June 1 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New

New UK authorised fund regime for tax transparent vehicles

  • Dechert LLP
  • -
  • United Kingdom
  • -
  • December 1 2010

On 23 November 2010, the Financial Secretary to the Treasury announced that the Government intends to launch a new authorised fund regime for tax transparent vehicles, in order to take advantage of the master-feeder fund structure across the EU, which is a key feature of the UCITS IV Directive, and for use as a preferred structure for cross-border pooling of pension funds, and possibly also for life insurance funds

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