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Recent developments for the Fourth Quarter 2009
  • Baker & McKenzie
  • Australia, China, Denmark, Estonia, France, Hungary, Sweden, United Kingdom, USA, Vietnam, Poland, Qatar, Russia, Slovakia, South Africa, Spain, India, Israel, Italy, Jersey, New Zealand, Peru
  • February 17 2010

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


July 6 deadline approaching for UK equity award tax reports
  • Baker & McKenzie
  • United Kingdom
  • June 2 2011

Companies offering equity awards to employees in the UK should be aware that certain year-end returns need to be filed with the UK tax authorities (known as HMRC) by July 6, 2011 for the tax year ended April 5, 2011


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


Recent developments for the Third Quarter 2011
  • Baker & McKenzie
  • Italy, Japan, United Kingdom, USA, Belgium, China, France, Germany, India, Israel
  • December 2 2011

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


High Court confirms that pension reciprocation plans are invalid
  • Baker & McKenzie
  • United Kingdom
  • January 26 2012

The High Court has held, in Dalriada Trustees Limited v Faulds and others, that pension reciprocation plans, which sought to allow early access to pensions savings by giving scheme members the chance to borrow from members of other pension schemes, are invalid and that no further loan payments can be made under such PRPs


UK pension schemes will be protected from FATCA
  • Baker & McKenzie
  • USA, United Kingdom
  • November 12 2012

HMRC has published a consultation paper on the implementation of the UK-US FATCA Agreement (the "Agreement") which was signed on September 12, 2012


New HMRC guidance requires gender neutral maximum pension drawdown rates
  • Baker & McKenzie
  • United Kingdom
  • December 13 2012

In March 2011 the European Court of Justice ruled in the Test-Achats case that the Gender Directive (2004113EC) requires insurance premiums and benefits to be gender-neutral


HMRC consultation on taxation of lump sums through PAYE
  • Baker & McKenzie
  • United Kingdom
  • December 13 2012

Following a number of complaints that pensioners are being overcharged tax on lump sum pension payments which are paid through PAYE, HMRC is proposing certain amendments to the Income Tax (PAYE) Regulations 2003


Registered pension schemes manual updated to provide guidance on contractual enrolment and fixed protection
  • Baker & McKenzie
  • United Kingdom
  • December 21 2012

HM Revenue & Customs ("HMRC") has updated its guidance aimed at helping individuals with fixed protection ensure that they do not lose this protection


Operation of the annual allowance charge
  • Baker & McKenzie
  • United Kingdom
  • December 13 2012

HMRC has published a draft order for consultation clarifying the operation of certain elements of the annual allowance charge