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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

UK Budget 2014 employment tax

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

The Budget did not contain much that was new in relation to employment tax issues. Many of the measures had been previously announced. However, there

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

Onshore employment intermediaries - full speed ahead, ready or not!

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

The Government is about to introduce the onshore employment intermediaries legislation, which will directly affect intermediaries (such as recruitment

The end of the line for HMRC-approved status of share plans

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

On 6 April 2014 the existing process under which HMRC approves tax-advantaged employee share plans will come to an end. From that date a new online

Employee share plans: new online registration, self-certification and filing obligations

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

The long-established procedure of prior HMRC approval of tax-advantaged share plans is to be scrapped with effect from 6 April 2014. Also, in response

Employee shareholder status where are we now?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • March 3 2014

Six months ago, "employee shareholder status" was introduced, bringing with it a favourable tax regime for employees willing to forfeit certain of