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Results: 1-10 of 65

UK Autumn budget statement 2014 salary sacrifice

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • December 4 2014

Within the detail of the Autumn Statement yesterday, George Osborne said measures would be taken to prevent, "payments of benefits in lieu of salary"

Moving on changes to the taxation of shares for internationally mobile employees

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • November 17 2014

For employees that move from country to country, the taxation of benefits in the form of shares is different from the way in which other types of

Clawback and HMRC v Martin where are we now?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 15 2014

As the dust settles on the eagerly awaited HMRC v Martin decision (see our previous blog post), thoughts are inevitably turning to how that decision

Taxing times for UK discrimination claimant

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 9 2014

The recent Tax tribunal case of Moorthy v HMRC considered the well-known Section 401 ITEPA 2003 which, together with Section 403, makes taxable

Relief for tax on clawback payments the next instalment of HMRC v Martin

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 8 2014

The pressure for companies and firms to claw back earnings paid to executives under various incentive plans has been steadily growing over the last

Onshore employment intermediaries: the Tribunal sheds some light on “control”

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 22 2014

Whilst we are still awaiting cases that may shed some light on how the Tribunals and courts will interpret HMRC's new onshore intermediaries

Reed Employment PLC v- HMRC

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • May 19 2014

For any employer the ramifications of the Upper Tier of the Tax and Chancery Chamber upholding the decision of the First Tier in Reed Employment PLC

Partly paid employee shares tribunal upholds favourable tax treatment

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • April 2 2014

Before the financial crisis it was relatively common for UK private companies to use partly paid shares to incentivise key members of staff. Under

Onshore intermediaries update - it’s not what you do, it’s the way that you do it

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • March 27 2014

Following the release of HMRC's response to the Onshore Employment Intermediaries: False Self-Employment consultation on 13 March 2014, not to

The Budget 2014: employment

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • March 19 2014

On 13 March 2014, the Government issued its response to the onshore employment intermediaries consultation, as well as practical guidance on what is