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25 results found

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 5 Dec 2013

Increase in SIP and SAYE limits

The Government announced today that it proposes to increase the maximum amounts which employees can receive under the two tax favoured all-employee

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 29 May 2013

Government consultation on some changes to the tax treatment of unapproved share plans

HMRC have published a consultation document following on from the Office of Tax Simplification (OTS) review of unapproved share plans which was

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 22 May 2013

Employee share plans: self-certification and the return of online filing

HMRC has released further details of how it is proposing to implement the compulsory online "self-certification" of HMRC approved employee share

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 7 Feb 2013

Tax relief given on bonus clawback

Clawback provisions have become a buzz word for bonus and share plans over recent years, particularly for quoted companies. However, the ability of

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 21 Jan 2013

Review of tax treatment of academics' shares in spin-outs

HMRC announced in December last year that it was going to review the tax treatment of academics' shares in spin-outs, with a view to making them more

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 28 Jun 2012

Revenue's response to OTS recommendations for simplifying approved share plans

HM Revenue & Customs (“HMRC”) has published a consultation paper containing the Government’s initial response to the Office of Tax Simplification’s (“OTS”) report on simplifying tax-advantaged employee share schemes.

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 30 Mar 2012

Relaxation of entrepreneurs' relief rules for EMIoptions from 2013

Further details of the way in which shares resulting from Enterprise Management Incentive (“EMI”) options are intended to benefit from entrepreneurs’ relief from 2013 have been published by HM Revenue & Customs (“HMRC”).

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 7 Feb 2012

Salary sacrifice

The tax and NIC savings of salary sacrifice have grown in popularity over the last few years as benefits providers have increased their products.

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 20 Jan 2012

Post-P45 share-related employment income payments from 6 April 2012

HM Revenue & Customs (“HMRC”) has announced a proposed change from 6 April 2012 to the way in which PAYE is applied to shares after someone has left employment and their P45 has been issued.

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 11 Jul 2011

Disguised remuneration - revised FAQs

HM Revenue & Customs (HMRC) last week produced a revised version of its Frequently Asked Questions (FAQs) on the vexed subject of disguised remuneration.