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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


2016 Autumn Statement and draft FB 2017
  • RPC
  • United Kingdom
  • January 30 2017

The new Chancellor delivered his first Autumn Statement on 23 November 2016. Although it was relatively light on big announcements it did re-affirm


General Counsel Update - November 2016
  • Herbert Smith Freehills LLP
  • Australia, European Union, Hong Kong, United Kingdom
  • November 24 2016

The outcome of the June 2016 Brexit referendum raised many significant questions of concern to business. We began our Brexit analysis 18 months before


Preview of 2017
  • Herbert Smith Freehills LLP
  • European Union, OECD, United Kingdom
  • January 10 2017

2017 will see major changes to the UK legal landscape, with Article 50 of the Treaty on European Union expected to be triggered by the end of March


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


Calendar Of Key Issues - An Interactive Guide To The Legal Milestones Ahead - October 2016
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • October 12 2016

This guide identifies the key developments, trends and issues we expect to be on the legal agenda over the coming years. It is easy to navigate with


2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds
  • Proskauer Rose LLP
  • European Union, Hong Kong, Ireland, OECD, United Kingdom, USA
  • November 15 2016

On March 10, 2016, the Office of Compliance Inspections and Examinations (OCIE) of the U.S. Securities and Exchange Commission (SEC) released a


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


Investment management newsletter - Spring 2014
  • Arnold & Porter Kaye Scholer LLP
  • Germany, United Kingdom, USA
  • May 7 2014

At the end of 2013, the US Securities and Exchange Commission implemented changes to Rule 506 under Regulation D (Regulation D) promulgated under


Employment, Compensation & Benefits Countries at a Glance: United Kingdom
  • White & Case LLP
  • United Kingdom
  • October 24 2016

Appropriate language should be included in enrolment forms stating that the employee has no rights to compensation for loss of rights under the Plan