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Disguised remuneration and share plans

United Kingdom - September 14 2011 The legislation introducing the new rules on disguised remuneration came into force on 19 July 2011.

Simon Evans, Alice Greenwell, Jocelyn Mitchell.

Employee benefit trusts – in the firing line?

United Kingdom - December 9 2010 The Treasury published draft legislation today (9 December) which is intended to tackle tax avoidance using "disguised remuneration".

Simon Evans, Alice Greenwell, Jocelyn Mitchell.

Directors’ remuneration reports – checklist, commentary and related best practice

United Kingdom - December 9 2010 Many listed companies will be starting work on their DRRs for 2010, and we have taken the opportunity to update our client guide.

Simon Evans, Jocelyn Mitchell.

The Office of Tax Simplification

United Kingdom - December 9 2010 We have previously commented on the establishment of the Office of Tax Simplification (OTS) as an independent office of the Treasury.

Exercise of discretion by an employer in awarding a bonus - Humphreys v Norilsk Nickel International

United Kingdom - December 9 2010 This case considered the exercise of a discretion in deciding not to award a bonus to an employee.