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Results: 1-10 of 36

UK unpaid internships: new guidance from BIS

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 22 2013

The Department for Business, Innovation & Skills (BIS) has released new guidance as part of a "more aggressive" stance to tackle employers using

UK Budget 2013 what's in it for private equity?

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 20 2013

Introduction The recent announcement of Budget 2013 provides a good opportunity to overview the key tax issues facing the private equity community

Employee shareholders

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 15 2013

In Autumn 2013, the UK Government is introducing a new employee shareholder arrangement whereby employees can give up some of their employment rights

Clawback: a tax loss or lost tax?

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 4 2013

The increased inclusion of clawback provisions in bonus and share plans has, to date, been undertaken with a view that an employee is going to

Clawback and negative earnings

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 4 2013

Clawback provisions in bonus and share plans have generally been adopted on the basis that the employee will not get any tax credit for any amount

Deductible Expenditure: McLaren's FIA penalty is tax deductible

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • November 7 2012

Those with an interest in Formula 1 will remember that a little while ago some confidential documents relating to Ferrari were found in the possession of an employee of McLaren

Restricted securities

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • October 1 2012

UBS has won a significant victory in the Upper Tribunal, regarding the issue of restricted securities for employees in a way which enabled the profit on the disposal to be regarded as capital gains, taxable at only 10 (by reason of taper relief) - and rather less tax for those employees who were not domiciled in the UK

Delivery by post

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • October 1 2012

The Tribunal case of Browns CTP Limited v HMRC TC 2244 sounds seriously boring

Dual contracts and incidental duties

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 4 2012

HMRC have published some detailed guidance on their policy and views about dual employment contracts and incidental duties

UK budget - change to employee share schemes

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 26 2012

Major changes were announced in the Budget today to the Enterprise Management Inventive Scheme, targeted at small- and medium-sized companies