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Article

Herbert Smith Freehills LLP | United Kingdom | 6 Sep 2018

UK: HMRC update on national minimum wage liabilities following a TUPE transfer

HMRC has issued an update confirming that, with effect from 2 July 2018, where there has been a TUPE transfer of employees, all national minimum wage

Article

Herbert Smith Freehills LLP | United Kingdom | 6 Jun 2018

UK: HMRC and HM Treasury Publish Consultation to Extend Recent IR35 Public Sector Reforms to the Private Sector

On 18 May 2018, HMRC published a consultation document entitled “Off-payroll working in the private sector” with the aim of tackling what it perceives

Article

Herbert Smith Freehills LLP | United Kingdom | 3 May 2017

Remuneration and Incentives: Share schemes tax update for listed companies

Where shares are sold to cover PAYE over one or two days, HMRC guidance allows the taxable value to be based on the average sale prices...

Article

Herbert Smith Freehills LLP | United Kingdom | 28 May 2015

The deadline for registering your employee share plans with HMRC is fast approaching: register your share plans now if you have not already done so

All of your employee share plans in which UK employees participate need to be registered with HM Revenue & Customs in advance of 6 July 2015 through

Article

Herbert Smith Freehills LLP | United Kingdom | 5 Mar 2014

Re-launching SAYE schemes and SIPs and key changes to the approved share plan legislation: the practical implications for companies

Key changes to the approved share plan legislation have taken place in the past 12 months and a further wave of changes are due to take place from 6

Article

Herbert Smith Freehills LLP | United Kingdom | 6 Feb 2013

Taxation of claw-backs: Tribunal allows an employee to use a repaid bonus to reduce his income tax liability; opportunity for companies to operate claw-back on a tax efficient basis

The First Tier Tax Tribunal (Julian Martin v The Commissioners for HMRC 2013 UKFTT 040) has allowed an employee to set-off the amount of a bonus

Article

Herbert Smith Freehills LLP | United Kingdom | 22 Feb 2011

HMRC publishes FAQs on the draft disguised remuneration legislation

On 9 December 2010 HMRC released draft legislation in the Finance Bill 2011 designed to "tackle arrangements involving trusts and other vehicles used to reward employees which seek to avoid, defer or reduce tax liabilities".

Article

Herbert Smith Freehills LLP | United Kingdom | 26 Mar 2010

Budget 2010 - employees' share schemes

In Wednesday's Budget the Chancellor announced the introduction of various anti-avoidance measures designed to counteract attempts to avoid paying what the Government considers to be the correct amount of income tax.

Article

Herbert Smith Freehills LLP | United Kingdom | 25 Nov 2009

Five months to 50

It is now less than five months before the new 50 personal income tax rate (for earnings above £150,000) is a reality.

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