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Results: 1-10 of 37

UK tax authorities comment on Restricted Stock Unit plans

  • Reed Smith LLP
  • -
  • United Kingdom
  • -
  • September 21 2012

HM Revenue & Customs ("HMRC") have recently updated their manuals and provided their analysis of how Restricted Stock Units ("RSUs") should be taxed in the UK

Wheels Common Investment Fund Trustees Ltd and others v Commissioners for Her Majesty’s Revenue & Customs

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • April 25 2013

The Court of Justice of the European Union (CJEU) has given its judgment in Wheels Common Investment Fund Trustees Ltd and others v Commissioners for

On the horizon for 2013

  • Dentons
  • -
  • United Kingdom
  • -
  • January 17 2013

Our experts select the highlights likely to impact businesses in the UK generally, so you can check quickly

Latest developments for equity compensation plans

  • Baker & McKenzie
  • -
  • Australia, China, European Union, Israel, Italy, Japan, Romania, United Kingdom, USA, Venezuela, Vietnam
  • -
  • August 23 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

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

Incentivising executives - joint ownership plans and the tax benefits

  • Fasken Martineau DuMoulin LLP
  • -
  • United Kingdom
  • -
  • June 2 2009

Capital gains tax (CGT) is currently charged at a flat rate of 18 per cent

Recent developments for the Third Quarter 2011

  • Baker & McKenzie
  • -
  • Belgium, China, France, Germany, India, Israel, Italy, Japan, United Kingdom, USA
  • -
  • December 2 2011

This letter is from the Global Equity Services (“GES”) group in San Francisco, Chicago and New York

Latest Developments for Equity Compensation Plans

  • Baker & McKenzie
  • -
  • Australia, Belgium, Canada, France, Greece, Ireland, Italy, Japan, Philippines, Serbia, Sweden, Switzerland, United Kingdom, USA, Vietnam
  • -
  • June 1 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New

PA Holdings granted leave to appeal to the Supreme Court

  • RPC
  • -
  • United Kingdom
  • -
  • May 2 2012

The Supreme Court has given the taxpayer permission to appeal in HMRC v PA Holdings Limited

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