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17 results found

Article

Osborne Clarke | United Kingdom | 30 Apr 2019

Annual returns for employment-related securities Deadline 6 July 2019

The deadline for submitting annual returns in respect of employment-related security arrangements for the tax year ending 5 April 2019 is 6 July 2019

Article

Osborne Clarke | United Kingdom | 30 Apr 2019

Employment-related securities HMRC updates

HMRC published ERS Bulletin 31 on 21 March 2019, which covers a number of developments on employment-related securities. These primarily relate to

Article

Osborne Clarke | United Kingdom | 18 Oct 2018

Employee Incentives Update Autumn 2018

The previously announced extension to the save-as-you-earn (SAYE) savings holiday, from 6 to 12 months, took effect on 1 September 2018. HMRC has

Article

Osborne Clarke | United Kingdom | 17 Oct 2018

HMRC Spotlights An update

HMRC has published further Spotlights highlighting tax avoidance schemes that HMRC believes are being used by some companies to avoid paying tax

Article

Osborne Clarke | United Kingdom, European Union | 8 Jun 2018

EU State aid approval HMRC confirms continuation of EMI - and a reminder about annual returns

Our recent Insight covered the European Commission’s announcement on 15 May 2018 that that it had approved the renewal of EU State aid for the

Article

Osborne Clarke | United Kingdom | 16 May 2018

EMI options good news as EU State Aid approval is renewed

Our recent incentives Insight contained an important update for companies operating enterprise management incentive (EMI) share option plans. We are

Article

Osborne Clarke | United Kingdom | 13 Apr 2018

Employee Incentives Update Spring 2018

On 4 April 2018 HMRC published Employment Related Securities Bulletin No 27. This Bulletin is an important update for companies that operate EMI

Article

Osborne Clarke | United Kingdom | 5 Apr 2018

EMI options Important update on EU State Aid approval for companies proposing to grant EMI options

On 4 April 2018 HMRC published Employment Related Securities Bulletin No 27. This Bulletin is an important update for companies which operate

Article

Osborne Clarke | Netherlands, United Kingdom, OECD, etc. | 16 Oct 2017

Employee Incentives Update - Autumn 2017

On 25 September 2017, HMRC published Employment Related Securities Bulletin No 25. This provides information on common errors which some companies are

Article

Osborne Clarke | United Kingdom | 10 Oct 2017

Rangers case and HMRC settlement opportunity

The Supreme Court has handed down its decision in the long-running Rangers EBT case on 5 July 2017, dismissing RFC’s appeal. It agreed with HMRC’s

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