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
The UK tax authorities have achieved a significant victory in their battle to crack down on tax avoidance schemes involving employee remuneration. […]
Read More… from Another victory for the UK Revenue against income tax avoidance
The Chancellor’s Autumn statement provides some welcome news for both employers and employees. Many of the employment tax measures reflect the government’s priorities of promoting employee share ownership, simplifying the tax system and cracking down on tax avoidance. […]
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 Chancellor of the Exchequer, in his Budget statement, announced further details in relation to “employee shareholders”. […]
A taxpayer wins his claim for tax relief in relation to the repayment to his employer of part of his sign-on bonus. […]
The Employment Tribunal has announced the new fee regime which should come into force in the Summer of 2013. […]
Read More… from The price of justice – the new fee regime in the Employment Tribunal
This guidance sets out answers to frequently asked questions concerning the application of the ‘0T’ tax code to share-based payments made following the cessation of employment. […]
Read More… from HMRC issues guidance on share-based payments made after the cessation of employment
On 30 June 2012, key provisions of the Pensions Act 2008 and Pensions Act 2011 came into force requiring all UK employers to enrol eligible jobholders automatically in a pension scheme. […]
Read More… from Auto-enrolment update – new employer pension duties come into force