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Results: 1-10 of 108

UK: Budget 2016: key announcements for employment law
  • Herbert Smith Freehills LLP
  • United Kingdom
  • March 17 2016

The 2016 Budget delivered by the Chancellor on 16 March includes the following: From April 2018, the Government will tighten the scope of the income


UK: New publications: data transfer, discriminatory adverts, autism, bonus tax avoidance schemes
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom, USA
  • March 17 2016

The Information Commissioner's Office has issued interim guidance following the publication of the proposed EU-US Privacy Shield framework to


UK: Tax on termination payments: injury to feelings payments are taxable
  • Herbert Smith Freehills LLP
  • United Kingdom
  • February 9 2016

The Upper Tribunal has ruled that a payment in respect of injury to feelings due to a discriminatory dismissal is taxable in the same way as other


UK: Autumn statement: employment law announcements
  • Herbert Smith Freehills LLP
  • United Kingdom
  • December 18 2015

The Autumn Statement by the Chancellor on 25 November 2015 included the following: The apprenticeship levy will be introduced in April 2017 at a rate


Summer budget 2015: points for employers
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 9 2015

The Chancellor of the Exchequer yesterday handed down his second Budget of 2015, summarised in our HSF tax briefing here. Points of interest from an


Global employment, pensions and incentives newsletter
  • Herbert Smith Freehills LLP
  • Russia, Singapore, Spain, United Kingdom, USA, Australia, China, European Union, France, Hong Kong, Japan, Africa
  • April 15 2014

Most of the labour codes in force in francophone sub-Saharan Africa contain provisions which seek to prevent unfair competition practices among


Employee shareholder status possible nil CGT for management
  • Herbert Smith Freehills LLP
  • United Kingdom
  • October 15 2013

From 1 September 2013, pursuant to the Growth and Infrastructure Act 2013, a new form of employee status is available - the employee shareholder


A summary of major developments in key areas - General Counsel update September 2013
  • Herbert Smith Freehills LLP
  • Australia, Hong Kong, United Kingdom, USA
  • September 19 2013

The Large and Medium-sized Companies and Groups (Accounts and Reports) (Amendment) Regulations 2013 and changes to the Companies Act 2006 made by the


A summary of major developments in key areas
  • Herbert Smith Freehills LLP
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and


Taxation of claw-backs: Tribunal allows an employee to use a repaid bonus to reduce his income tax liability; opportunity for companies to operate claw-back on a tax efficient basis
  • Herbert Smith Freehills LLP
  • United Kingdom
  • February 6 2013

The First Tier Tax Tribunal (Julian Martin v The Commissioners for HMRC 2013 UKFTT 040) has allowed an employee to set-off the amount of a bonus