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Recent developments for the second quarter 2012
  • Baker & McKenzie
  • United Kingdom, USA, France, India, Ireland, Israel, Japan, Malaysia, Argentina, Belgium, China, European Union
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments


Recent developments for the first quarter 2013
  • Baker & McKenzie
  • Russia, Singapore, Switzerland, Turkey, United Kingdom, USA, Germany, Ireland, Israel, Japan, New Zealand, Romania, Australia, Canada, European Union, France
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter


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


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


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


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


Draft guidance on new tax-free child care scheme
  • Baker & McKenzie
  • United Kingdom
  • November 30 2014

The government has published draft guidance on its new tax-free child care scheme which is expected to come into force in Autumn 2015. The new scheme


HMRC clarifies what can constitutue an "arrangement"
  • Baker & McKenzie
  • United Kingdom
  • January 26 2012

HMRC has updated its technical page in the Registered Pension Schemes Manual setting out what an "arrangement" is for the purposes of the tax rules for registered pension schemes


HMRC publishes guidance on "fixed protection" in relation to lifetime allowance
  • Baker & McKenzie
  • United Kingdom
  • January 26 2012

The lifetime allowance is to be reduced from £1.8 million to £1.5 million with effect from 6 April 2012


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