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Results: 1-10 of 595

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


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


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


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


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


Clients & friends newsletter September 2014
  • Baker & McKenzie
  • New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela, Belgium, China
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs


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


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


Recent developments for the second quarter 2012
  • Baker & McKenzie
  • USA, India, Ireland, Israel, Japan, Malaysia, United Kingdom, Argentina, Belgium, China, European Union, France
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments


News in brief - December 2013
  • White & Case LLP
  • United Kingdom, Australia, Italy, Luxembourg, Netherlands
  • December 23 2013

On 14 November 2013, the Australian Government released its long awaited consultation paper on prospectus and licensing relief for employee share