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Results: 1-10 of 77

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 benefits news - January 2013

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • January 24 2013

Given the raft of tax and regulatory reforms that looks certain to continue during 2013, we thought it would be helpful to start the New Year with a

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

International regulatory update 21 December 2012-4 January 2013

  • Clifford Chance LLP
  • -
  • China, European Union, Germany, Hong Kong, Malaysia, Singapore, Spain, United Kingdom, USA
  • -
  • January 7 2013

Ireland commences EU Council Presidency PRIPS: ECON Committee reports on proposed Regulation on key information documents EMIR: Implementing

Capital markets practice: news round-up

  • Squire Sanders
  • -
  • European Union, United Kingdom
  • -
  • December 18 2012

Welcome to the latest in our series of regular alerts containing a round-up of news from our capital markets practice

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

UK FSA consults on new capital regime for self-invested personal pension (SIPP) operators

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • November 23 2012

Given the substantial growth of the SIPP market (both in terms of assets under administration (AUA) and range of assets held) since 2007 when SIPPs first came into the scope of FSA regulation, the FSA is concerned that if operators do not have sufficient financial resources, consumers may be harmed if the wind-down is funded by a charge on clients’ assets, and clients may also be subject to a tax charge by HMRC to realise their assets within the SIPP

FSA update - 29 October 2012

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • October 29 2012

In separate actions concluded in Final Notices dated 17 October 2012 and 20 August 2012 respectively but released last week, the FSA has imposed financial penalties of £205,128 and £49,000 respectively on Plus500UK Limited ("Plus500") and James Sharp and Company ("James Sharp") for failures in their transaction reporting systems

FSA fines director for failure to calculate capital

  • Dentons
  • -
  • United Kingdom
  • -
  • October 26 2012

FSA fined a director of a firm £17,850 for breach of its Principle 6 for approved persons

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

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