UK share plan reporting 2026: here’s everything your clients need to be aware of. Understand HMRC ERS requirements, avoid penalties and ensure compliance. […]
Read More… from UK Share Plan Reporting 2026: What Your Clients Need to Know
A practical guide to HMRC ERS reporting for 2025/26. Learn who must file, key deadlines, reportable events, and how to avoid common compliance mistakes. […]
Read More… from UK Share Plan Reporting 2026: Deadlines, HMRC Requirements and Key Steps
The Autumn Budget 2025 introduced several important reforms that will directly affect your clients with UK employees, internationally mobile talent, or high-growth operations. From pension contributions and international tax reliefs to employee share schemes, these changes will influence how businesses structure rewards, manage compliance, and plan for future growth. At a glance Salary Sacrifice and […]
Read More… from Autumn Budget 2025: What the Changes Mean for Your Clients
The UK government is replacing the remittance basis tax regime available to non-domiciled individuals. […]
Read More… from New UK rules announced for Non-Domiciled Individuals
As you may have seen, we are pleased to report that EU state aid approval for EMI options has now been renewed, further to our previous alert about Enterprise Management Incentive (“EMI”) options here. […]
In February 2016, the UK tax authorities (HMRC) announced that they will be cracking down on certain types of remuneration arrangements which seek to convert what would otherwise be taxable employment income into capital gains. […]
Read More… from UK tax authorities crackdown on remuneration tax avoidance
The Financial Reporting Council published final revisions to the UK Corporate Governance Code which applies to UK listed companies for accounting periods starting on or after 1 October 2014. […]
Read More… from Directors’ remuneration: FRC publishes revisions to UK Corporate Governance Code
Jonathan Fletcher Rogers discusses the extent to which the Ramsey principle can be applied to tax avoidance schemes using employee bonuses, in an article first published in Tax Journal in May 2014. […]
Read More… from Employee bonuses—Court of Appeal upholds avoidance schemes
From 1 September 2013, employees will be able to receive shares in their employer tax free in exchange for giving up certain employment rights. […]
Read More… from Employee shareholder status implemented from 1 September 2013
The government’s proposals to create a new status of employee shareholder have now passed through Parliament and will come into effect in Autumn 2013. […]