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Results: 1-10 of 651

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


Financial services update vol. 10, issue 24
  • Winston & Strawn LLP
  • United Kingdom, USA
  • July 20 2015

In April of this year, the Department of Labor (“DOL”) proposed a rule which amends the definition of “fiduciary” under the Employee Retirement


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


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


Investment management newsletter - Spring 2014
  • 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


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


A summary of major developments in key areas - General Counsel update - May 2014
  • Herbert Smith Freehills LLP
  • Australia, European Union, Germany, United Kingdom
  • May 23 2014

Scottish independence referendum - The referendum will take place on 18 September 2014. Scottish independence raises many complex legal and political


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

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


Relaxation of the enterprise management incentives (EMI) rules
  • Mills & Reeve LLP
  • United Kingdom
  • February 3 2010

The current EMI rules require a qualifying company's trade to be carried on "wholly or mainly in the UK"


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