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Results: 1-10 of 28

International share schemes - recent key changes

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • June 13 2011

The new French Finance Bill and Social Security Financing Bill (the French Tax Bills) entered into force as from 1 January 2011 and have raised tax rates generally, and in particular, those applicable to share based income in France

Disguised remuneration an update for pensions

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • June 13 2011

Do these new tax rules apply to your pension schemes?

Taxation of settlement payments following a discrimination claim

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • June 13 2011

In Oti-Obihara (appellant) v Commissioners for HM Revenue and Customs 2010 UKFTT 568 (TC), Edward Sadler (Tribunal Judge) in the First-tier Tribunal (Tax Chamber) held that compensation paid to a former employee, following allegations of discrimination, was subject to income tax only if it was compensation for financial loss arising from the termination of employment

The treatment of French tax-favoured awards recent developments

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • June 13 2011

The approval requirements for granting tax-favoured share awards and options in France have been the subject of some uncertainty

Disguised remuneration

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • March 10 2011

On 9 December 2010, HMRC published draft legislation designed to stop tax avoidance through "disguised remuneration"

Reminder of changes in April 2011

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • March 10 2011

At present, post-P45 payments are subject to PAYE at basic rate (tax code "BR") and any additional income due is accounted for through self-assessment

HMRC publishes FAQs on the draft finance bill measures

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • March 7 2011

HM Revenue & Customs (HMRC) has published a set of frequently asked questions (FAQs) on the scope and application of the draft anti-avoidance legislation on 'disguised remuneration', published in December 2010

Draft regulations on the information requirements for the annual allowance published

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • March 7 2011

HM Revenue & Customs (HMRC) has published the draft Registered Pension Schemes (Provision of Information) (Amendment No. X) Regulations 2011 setting out the new requirements for registered pension schemes and employers to provide information each year about the pension contributions and accruals of members affected by the reduction in the annual allowance (AA

HMRC alters details required for pension scheme returns and provision of information

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • March 7 2011

HM Revenue & Customs (HMRC) has published the following sets of regulations setting out minor changes to the reporting requirements for scheme administrators of registered pension schemes

HMRC publishes draft regulations on normal minimum pension age

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

HMRC has announced the publication of the draft Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2011 and Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2011