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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


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


Structuring share-based remuneration tax efficiently unlisted companies
  • Bird & Bird
  • United Kingdom
  • June 8 2009

We look at how unlisted companies should structure employee share based remuneration to secure capital gains tax treatment


The EMI plan
  • Bird & Bird
  • United Kingdom
  • April 7 2008

The EMI Plan is a tax advantaged option arrangement aimed at small growing companies to help them recruit and retain employees


Choose your advisor carefully a case of negligent tax advice on options
  • Bird & Bird
  • United Kingdom
  • September 15 2008

A recently published case before the Special Commissioners shows the danger of receiving (and giving) negligent tax advice in relation to employee share options


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

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


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


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


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


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