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Results: 1-10 of 47

UK unpaid internships: new guidance from BIS

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 22 2013

The Department for Business, Innovation & Skills (BIS) has released new guidance as part of a "more aggressive" stance to tackle employers using

UK Budget 2013 what's in it for private equity?

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 20 2013

Introduction The recent announcement of Budget 2013 provides a good opportunity to overview the key tax issues facing the private equity community

Employee shareholders

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 15 2013

In Autumn 2013, the UK Government is introducing a new employee shareholder arrangement whereby employees can give up some of their employment rights

Clawback and negative earnings

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 4 2013

Clawback provisions in bonus and share plans have generally been adopted on the basis that the employee will not get any tax credit for any amount

Clawback: a tax loss or lost tax?

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 4 2013

The increased inclusion of clawback provisions in bonus and share plans has, to date, been undertaken with a view that an employee is going to

Deductible Expenditure: McLaren's FIA penalty is tax deductible

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • November 7 2012

Those with an interest in Formula 1 will remember that a little while ago some confidential documents relating to Ferrari were found in the possession of an employee of McLaren

Sixth Circuit splits from Federal Circuit on whether severance payments are subject to FICA payroll taxes

  • Squire Sanders
  • -
  • USA
  • -
  • October 10 2012

The Sixth Circuit has split with the Federal Circuit in ruling that severance payments paid to employees pursuant to an involuntary reduction in force are not “wages” for FICA tax purposes

Tax alert: changes to taxation of living away from home benefits

  • Squire Sanders
  • -
  • Australia
  • -
  • October 4 2012

From 1 October 2012 most living away from home benefits provided to Australian employees will become taxable to the employer

Restricted securities

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • October 1 2012

UBS has won a significant victory in the Upper Tribunal, regarding the issue of restricted securities for employees in a way which enabled the profit on the disposal to be regarded as capital gains, taxable at only 10 (by reason of taper relief) - and rather less tax for those employees who were not domiciled in the UK

Delivery by post

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • October 1 2012

The Tribunal case of Browns CTP Limited v HMRC TC 2244 sounds seriously boring

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