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UK: Employee tax and share plan reforms in the Spring Budget 2023

United Kingdom - March 16 2023 On Wednesday, 15 March, Chancellor Jeremy Hunt delivered the UK's 2023 Spring Budget. The most notable changes impacting employee share plans…

Will Clifton, Gillian Parnell, Amy Thompson

United Kingdom: New guidance on changes to company share option plans

United Kingdom - February 21 2023 HMRC clarified in recent guidance that companies do not need to revise existing scheme plans rules to align with the increased Company Share Options…

Josephine Amy Lynch, Gillian Parnell

United Kingdom: Updated HMRC Guidance on Employment Related Securities Reporting

United Kingdom - February 16 2023 HMRC has published its Employment Related Securities Bulletin 47 containing updated guidance on Employment Related Securities (ERS) annual…

Josephine Amy Lynch, Gillian Parnell

United Kingdom: FTSE 100 executive remuneration report

United Kingdom - January 18 2023 Throughout 2022, there were substantial legislative developments under Canada's unilateral sanctions regime. New sanctions regulations were…

Victoria Kirsch, Josephine Amy Lynch, Amy Thompson

United Kingdom: Office of Tax Simplification publishes report on hybrid and remote working

United Kingdom - December 29 2022 The Office of Tax Simplification (OTS) has published the findings of its call for evidence on hybrid and remote working. The report provides insight…

Gillian Parnell, Stephen C.M. Ratcliffe