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B7 tax comment: EMI is about to get even better
- Shepherd & Wedderburn LLP
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- United Kingdom
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- June 13 2012
Enterprise management incentive share options (known as EMI options) are amongst the most flexible and generous of the UK’s various tax-advantaged share incentive arrangements and, now that the EU state aid issues with the UK Government’s proposal to extend the initiative have been addressed, they are about to get even better
Summary of the Programme for Government 2011-2012
- Shepherd & Wedderburn LLP
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- United Kingdom
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- October 11 2011
The 2011-12 Programme for Government sets out the Scottish Government's (the "Government") legislative priorities for the year ahead
Changes to tax rules for legal fees on termination of employment
- Shepherd & Wedderburn LLP
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- United Kingdom
- -
- April 15 2011
At present, HMRC's extra-statutory guidance allows an employee's legal fees in relation to termination of employment (e.g. in relation to a compromise agreement or to settle a tribunal claim) to be paid by the employer tax free, provided that they are ordered to be paid by a court or tribunal, or are paid directly to the employee's solicitor under the terms of a settlement agreement
Update on compromise agreements and tax
- Shepherd & Wedderburn LLP
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- United Kingdom
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- January 17 2011
In this update we report on changes to the operation of PAYE from 6 April 2011, which will impact in particular upon compensation payments made to former employees and the taxation of share option gains arising after the employee has left employment, and a recent Court of Appeal decision confirming that employers are not required to apportion settlement payments to show the taxable and non-taxable elements
ECJ confirms that part payment of salary in vouchers is a taxable for VAT purposes
- Shepherd & Wedderburn LLP
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- European Union, United Kingdom
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- September 10 2010
In its judgment in the case of Astra Zeneca UK Limited v HRMC, the European Court of Justice has followed the Advocate General's opinion that part payment of salary to employees in the form of vouchers is a taxable supply for VAT purposes
Meaning of "occupied premises" for purposes of car pool tax exemption
- Shepherd & Wedderburn LLP
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- United Kingdom
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- September 10 2010
Providing a company car to an employee is treated as a taxable benefit but there is an exemption to the general rule where the car provided by the employer is used as a "pool car"
Budget 2010
- Shepherd & Wedderburn LLP
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- United Kingdom
- -
- April 9 2010
A summary of the main employment-related measures in this year's budget is set out below
Proposal to scrap tax relief on childcare vouchers
- Shepherd & Wedderburn LLP
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- United Kingdom
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- October 12 2009
Many employees enjoy tax savings when they use pre-tax earnings to purchase childcare vouchers from their employer
Waiver of earnings a potential tax trap
- Shepherd & Wedderburn LLP
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- United Kingdom
- -
- July 10 2009
To help with cashflow in these difficult times, directors or employees may agree to waive their salary or bonus either temporarily or on a permanent basis
Compensation paid to compromise tribunal claims was taxable
- Shepherd & Wedderburn LLP
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- United Kingdom
- -
- March 12 2009
The Special Commissioner has held that a payment made to a former employee was chargeable to tax as a termination payment under section 401 of the Income Tax (Earnings and Pensions) Act 2003
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- Workarea - Employment & Labor
- Workarea - Corporate Tax
- Firm Name - Shepherd & Wedderburn LLP
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