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Results: 1-10 of 157

UK government consults on tax treatment of severance payments. Do you want the bad news or the bad news?
  • Squire Patton Boggs
  • United Kingdom
  • August 3 2015

I know that over the years we have said some pretty harsh things in this blog about assorted government proposals and consultation exercises, but I


(Not) simplifying the tax on termination payments!
  • Squire Patton Boggs
  • United Kingdom
  • July 30 2015

Friday last week saw the release of an almost comical consultation document setting out HMRC’s proposals for the simplification of the tax and NIC


The beginning of the end for personal service companies in the UK?
  • Squire Patton Boggs
  • United Kingdom
  • July 23 2015

HMRC issued a consultation document on 17 July 2015 to explore options for tightening up IR35, the intermediaries legislation that aims to tackle tax


Extra time granted to file UK share plan returns
  • Squire Patton Boggs
  • United Kingdom
  • July 22 2015

On 7 July we reported that HMRC's online filing system for employment related shares was down - worrying, given the 6 July filing deadline. Things


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