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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

"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"

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

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

EMI - are you missing out?

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

HMRC figures show only a small minority of companies on the full list or traded on AIM have taken advantage of the great tax breaks offered by EMI

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

On the horizon for 2013

  • Dentons
  • -
  • United Kingdom
  • -
  • January 17 2013

Our experts select the highlights likely to impact businesses in the UK generally, so you can check quickly

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