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Results: 1-10 of 152

New Aussie rules favour share schemes
  • Squire Patton Boggs
  • Australia
  • July 1 2015

On 1 July 2015 some important changes were made to the taxation of employee share schemes in Australia which will make employee option schemes more


Increased support for executive compensation tax reform on Capitol Hill
  • Squire Patton Boggs
  • USA
  • March 20 2015

Most of us believe that comprehensive tax reform for 2015 is already dead despite Ways and Means Chairman Ryan’s (R-WI) oft-repeated statements to


Federal questions, removal, and remand: Sixth Circuit affirms dismissal of class action FICA claim
  • Squire Patton Boggs
  • USA
  • February 20 2015

In a published decision this week, the Sixth Circuit reviewed the dismissal of an employee’s claim for excessive withholding of FICA taxes against


Not dead yet: employee shareholder shares (“Shares for Rights”)
  • Squire Patton Boggs
  • United Kingdom
  • February 20 2015

A couple of items relevant to employee shareholder status shares (ESSs) have appeared this week. First, HMRC reported in its latest


UK Autumn budget statement 2014 salary sacrifice
  • Squire Patton Boggs
  • United Kingdom
  • December 4 2014

Within the detail of the Autumn Statement yesterday, George Osborne said measures would be taken to prevent, "payments of benefits in lieu of salary"


Moving on changes to the taxation of shares for internationally mobile employees
  • Squire Patton Boggs
  • United Kingdom
  • November 17 2014

For employees that move from country to country, the taxation of benefits in the form of shares is different from the way in which other types of


Clawback and HMRC v Martin where are we now?
  • Squire Patton Boggs
  • United Kingdom
  • October 15 2014

As the dust settles on the eagerly awaited HMRC v Martin decision (see our previous blog post), thoughts are inevitably turning to how that decision


Taxing times for UK discrimination claimant
  • Squire Patton Boggs
  • United Kingdom
  • October 9 2014

The recent Tax tribunal case of Moorthy v HMRC considered the well-known Section 401 ITEPA 2003 which, together with Section 403, makes taxable


Relief for tax on clawback payments the next instalment of HMRC v Martin
  • Squire Patton Boggs
  • United Kingdom
  • October 8 2014

The pressure for companies and firms to claw back earnings paid to executives under various incentive plans has been steadily growing over the last


Onshore employment intermediaries: the Tribunal sheds some light on “control”
  • Squire Patton Boggs
  • United Kingdom
  • July 22 2014

Whilst we are still awaiting cases that may shed some light on how the Tribunals and courts will interpret HMRC's new onshore intermediaries