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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 | 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 | 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.

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 17 May 2011

Disguised remuneration employee trusts

Helpful amendments have been published by the Government.

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 22 Feb 2011

Disguised remuneration - good news for employee share plans

HM Revenue & Customs ("HMRC") has published FAQs which provide reassurance that intended legislation on "disguised remuneration" should not affect normal employee share plans.

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