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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


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


Extension of time for annual returns for employee share plans and arrangements
  • Hogan Lovells
  • United Kingdom
  • July 7 2015

HMRC have informed us that they are aware of some technical issues with the ERS online service. They are investigating those issues as a matter of


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


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


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


Clients & Friends Newsletter - June 2014
  • Baker & McKenzie
  • Australia, China, Czech Republic, European Union, Hong Kong, Malaysia, New Zealand, Singapore, Spain, United Kingdom
  • June 30 2014

The Australian tax year will end on June 30, 2014, and companies will be required to report any taxable events related to employee share awards to


Latest developments for equity compensation plans
  • Baker & McKenzie
  • Australia, China, European Union, Venezuela, Vietnam, Israel, Italy, Japan, Romania, United Kingdom, USA
  • August 23 2010

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


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