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 721

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


Brexit: The possible legal implications of a UK withdrawal from the EU
  • Bond Dickinson LLP
  • European Union, United Kingdom
  • April 14 2016

On 23 June 2016 the British people will vote on whether the UK should remain a member of the EU or leave the EU.As our clients would expect, Bond


Clients & Friends Newsletter - April 2016
  • Baker & McKenzie
  • Russia, Spain, Sweden, United Kingdom, USA, Vietnam, China, Denmark, European Union, Israel, OECD, Romania, Argentina, Australia, Belgium, Canada
  • April 30 2016

On December 17, 2015, the Argentine Central Bank issued Communication “A” 5850 which lifts several exchange control restrictions and allows


Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, China, France, India, Thailand, United Kingdom, USA, Vietnam, Ireland, Israel, Japan, Malaysia, Philippines, Singapore
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide


Employee Incentives Update - February March 2016
  • Addleshaw Goddard LLP
  • United Kingdom
  • April 6 2016

The Government has published its response to the consultation on the principles which will underpin the new gender pay gap reporting regime


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: February 2016
  • Clifford Chance LLP
  • European Union, United Kingdom, USA
  • February 18 2016

The abolition of contracting-out is fast approaching and is raising a number of issues along the way. In particular, trustees and employers should be


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


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


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