We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 1-10 of 97

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
  • Africa, Australia, China, European Union, United Kingdom, USA, France, Hong Kong, Japan, Russia, Singapore, Spain
  • 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

Preview 2013 (UK law)
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

General Counsel Update
  • Herbert Smith Freehills LLP
  • China, European Union, Hong Kong, Indonesia, Singapore, United Kingdom
  • December 7 2011

This is the twenty-seventh in our series of General Counsel Updates which aim to summarise major developments in key areas