We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-3 of 3

Dividends or bonuses?

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • December 5 2011

For several years until 2005, some companies used an arrangement for paying bonuses which involved employees receiving a particular type of share in a UK tax resident company (often specially created for this purpose

Budget 2012 - employee share scheme aspects

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • March 21 2012

The Budget contained only good news for employee share schemes, although nothing of immediate value

Post-P45 share-related employment income payments from 6 April 2012

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • January 20 2012

HM Revenue & Customs (“HMRC”) has announced a proposed change from 6 April 2012 to the way in which PAYE is applied to shares after someone has left employment and their P45 has been issued