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Results: 1-10 of 49

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

Clients & Friends Newsletter - June 2014

  • Baker & McKenzie
  • -
  • Australia, China, Czech Republic, European Union, Hong Kong, Malaysia, New Zealand, Singapore, Spain, United Kingdom
  • -
  • June 30 2014

The Australian tax year will end on June 30, 2014, and companies will be required to report any taxable events related to employee share awards to

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

General counsel update

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • June 17 2011

This is the twenty-fifth in our series of general counsel updates which aim to summarise major developments in key areas

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

News in brief - December 2013

  • White & Case LLP
  • -
  • Australia, Italy, Luxembourg, Netherlands, United Kingdom
  • -
  • December 23 2013

On 14 November 2013, the Australian Government released its long awaited consultation paper on prospectus and licensing relief for employee share

Round-up: the highs and lows of 2013

  • White & Case LLP
  • -
  • European Union, France, United Kingdom, USA
  • -
  • December 23 2013

This article highlights a few of the key stories of interest over the last year, including developments in the French bill adopted by the French

"Non dom” reforms impact on employee share plans

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • May 23 2008

The provisions of the Finance Bill 2008 will, if enacted, make significant changes to the way in which employees who are resident but not ordinarily resident in the UK will be taxed in the UK, including the introduction of an alternative basis of charge for tax purposes the “remittance basis"

A tough new regime in the UK

  • Reed Smith LLP
  • -
  • United Kingdom
  • -
  • October 7 2011

The tax authorities in the UK seek, where possible, to tax as income all forms of employment reward whether provided in the form of benefits, equity or salary