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Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 17 Nov 2017

Taxation of Termination Payments - An Update

Changes to the tax and National Insurance Contributions (NICs) treatment of termination payments are due to come into effect from 6 April 2018. In

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 16 Jan 2017

HMRC issues guidance on bonus clawback payment by employees

Over the last few years, quoted companies and companies in the financial sector have come under pressure from investors and regulators to introduce

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 20 Dec 2016

Unpaid PAYE on employee shares - HMRC confirm an additional tax charge should not arise if there was an indemnity in place

HMRC has recently publicly confirmed that if an employee has given an indemnity for PAYE tax on shares, this stops a further tax charge arising on

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 16 Aug 2016

Tax and NIC benefits of salary sacrifice to end

HMRC have produced a consultation paper proposing an end from April 2017 to the tax and NIC savings achievable through sacrificing cash salary for

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 2 Feb 2016

Post transaction valuation checks (aka PAYE healthchecks)

From 31 March this year, HMRC will no longer be agreeing what have become known as “PAYE healthchecks”. When employeesmanagers acquire shares, there

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 28 Sep 2015

Growth shares for employees: HMRC-commissioned research

For many years now, companies have been implementing “growth share” schemes. Under these schemes, employees acquire shares which have little, if any

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 9 Jun 2015

Tax treatment of damages for discrimination

A damages payment for the loss of earnings in the course of employment due to racial discrimination has been held by a recent Tax Tribunal to be

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 13 May 2014

HMRC templates for preparing for online filing of employee share plan returns

HMRC has now published templates of information that companies should record in order to comply with their eventual online filing responsibilities

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 21 Mar 2014

Budget 2014 changes for share schemes

The Budget itself had only one surprise for share schemes, which is that proposed share schemes tax and NIC changes for expatriate employees (both

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 11 Dec 2013

Employee share plans - draft legislation published for approved plans and other changes

Following various announcements over the last few years, the Government yesterday finally published draft legislation on changes which will be

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