We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 651

Unravelled: bold and sometimes radical - the final Murray report
  • Allens
  • United Kingdom
  • December 7 2014

The Financial System Inquiry would like less regulation, not more, and calls on the industry to improve its conduct so that consumers can have trust


Extension of time for annual returns for employee share plans and arrangements
  • Hogan Lovells
  • United Kingdom
  • July 7 2015

HMRC have informed us that they are aware of some technical issues with the ERS online service. They are investigating those issues as a matter of


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


Employment related securities and mobile employees are you ready for April?
  • Squire Patton Boggs
  • United Kingdom
  • March 12 2015

The UK tax treatment of employment related securities depends on a range of factors including the date of grant, the nature of the security and also


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


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


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


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


UK: pensions update August 2013
  • Clifford Chance LLP
  • United Kingdom
  • August 30 2013

Changes made to the Takeover Code which came into effect on 20 May 2013 give pension scheme trustees of funded defined benefit schemes a Greater say


Incentivising executives - joint ownership plans and the tax benefits
  • Fasken Martineau DuMoulin LLP
  • United Kingdom
  • June 2 2009

Capital gains tax (CGT) is currently charged at a flat rate of 18 per cent