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189 results found


Squire Patton Boggs | United Kingdom | 14 Jul 2016

Moving the Tax Goalposts for UK Land

Changes introduced by the government, having effect in relation to disposals on or after 5 July, could have a major impact on the way transactions


RPC | United Kingdom | 13 Sep 2011

Abolition of contracting out on a ‘protected rights’ basis

Contracting-out of the State Second Pension on a money purchase basis (known as a ‘protected rights’ basis) will be abolished from 6 April 2012.


Herbert Smith Freehills LLP | United Kingdom | 4 Apr 2011

Abolition of DC contracting-out: get ready for 2012

The DWP and HMRC have issued factsheets, one for employers and one for trustees, to help plan for the abolition of DC contracting-out from April 2012.


Freshfields Bruckhaus Deringer | United Kingdom | 25 Jun 2008

Share options don’t forget you can ask employees to pay employer’s NICs

Generally, income tax and primary (employee’s) national insurance contributions (primary NICs) are payable by an employee on the exercise of an unapproved share option.

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