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241 results found

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

Mayer Brown | United Kingdom | 1 Mar 2011

“Disguised remuneration” the net shrinks for employee share schemes

On 9 December 2010, HMRC published draft legislation aimed at closing down certain tax planning arrangements for employee bonuses, usually involving employee benefit trusts (EBTs) and loans andor sub-trusts, which they are terming "disguised remuneration".

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.

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 | 21 Dec 2010

The long and short of it: government publishes in draft form Finance Bill 2011 and other Consultation Papers

We have ploughed through the reams of provisions and consultations to give you in this briefing a 'what you need to know summary guide to the announcements affecting business taxation'.

Article

Freshfields Bruckhaus Deringer | United Kingdom | 9 Dec 2010

Employee benefit trusts in the firing line?

The Treasury published draft legislation today (9 December) which is intended to tackle tax avoidance using "disguised remuneration".

Article

Herbert Smith Freehills LLP | United Kingdom | 9 Dec 2010

Modernisation of the tax and company law rules for investment trust companies: Government response to consultation

The Government has today issued a Summary of Responses to the Consultation Document for the reform of the tax and company law rules for Investment Trust Companies (ITCs), published in July of this year.

Article

Morgan Lewis | United Kingdom | 25 Mar 2010

United Kingdom budget 2010: securing the recovery

The 2010 UK Government budget was handed down on 24 March.

Article

Bird & Bird LLP | United Kingdom | 15 Sep 2008

Latest share plan statistics from HMRC

We take a look at the latest HMRC figures for approved share plans.

Article

Shepherd and Wedderburn LLP | United Kingdom | 30 Apr 2008

Companies House issues guidance on stamp duty

Following changes to stamp duty announced in the Budget, Companies House has issued a news release clarifying the new filing requirements in relation to the repurchase by a company of its own shares.

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