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Results: 1-10 of 48

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

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

A summary of major developments in key areas - General Counsel update - May 2014

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Germany, United Kingdom
  • -
  • May 23 2014

Scottish independence referendum - The referendum will take place on 18 September 2014. Scottish independence raises many complex legal and political

A summary of major developments in key areas - general counsel update - July 2014

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Hong Kong, United Kingdom
  • -
  • July 15 2014

Legislation, in the form of a Regulation and Directive, has been published in the Official Journal of the European Union which will substantially

Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

Reporting deadline looms

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • June 8 2009

Companies with employee or director owned shares or options need to submit annual returns for 200809 before 7 July 2009, we look at the process and the pitfalls

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

General Counsel Update - November 2013 - A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, Indonesia, United Kingdom
  • -
  • November 29 2013

A round up of key legal and regulatory developments

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