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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

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

Recent developments for the first quarter 2011
  • Baker & McKenzie
  • Australia, China, Costa Rica, Morocco, Russia, Slovakia, Spain, United Kingdom, USA, France, India, Ireland, Israel, Malaysia, Mexico
  • May 10 2011

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

PA Holdings granted leave to appeal to the Supreme Court
  • RPC
  • United Kingdom
  • May 2 2012

The Supreme Court has given the taxpayer permission to appeal in HMRC v PA Holdings Limited

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

Budget 2012 - employee share scheme aspects
  • CMS Cameron McKenna
  • United Kingdom
  • March 21 2012

The Budget contained only good news for employee share schemes, although nothing of immediate value

Disguised remuneration and share plans
  • Freshfields Bruckhaus Deringer LLP
  • United Kingdom
  • September 14 2011

The legislation introducing the new rules on disguised remuneration came into force on 19 July 2011

Recent developments for the Third Quarter 2010
  • Baker & McKenzie
  • USA, Venezuela, Vietnam, Japan, Mexico, Portugal, Russia, Turkey, United Kingdom, Canada, China, Estonia, European Union, France, Ireland
  • December 16 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

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

Post-P45 share-related employment income payments from 6 April 2012
  • CMS Cameron McKenna
  • United Kingdom
  • January 20 2012

HM Revenue & Customs (“HMRC”) has announced a proposed change from 6 April 2012 to the way in which PAYE is applied to shares after someone has left employment and their P45 has been issued