Being able to access the 10% effective rate of tax through Entrepreneurs’ Relief and a raise in limits breathes new life into EMI. […]
Category: Share/Stock Plans
Change to way tax is withheld from post-termination share based earnings
From 6 April 2012 the 0T tax code must be applied to payments arising from employment related securities made after the form P45 has been issued following the termination of employment. […]
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Compensation & Benefits: Online filing of share schemes returns for year ended 5 April 2010 – deadline 6 July 2010
HMRC reminder that the relevant form must be completed and returned to the Employee Shares & Securities Unit before 7 July following the end of the tax year for which it was issued. […]
Compensation & Benefits: Enterprise Management Incentives (“EMI”) schemes
HMRC has recently announced two significant developments concerning EMI schemes. In particular, a greater number of companies will now be able to take advantage of tax-favourable EMI schemes. […]
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Compensation & Benefits: HMRC issues new guidance on Share Incentive Plans
On 29 January 2010, HMRC issued new guidance in its Employee Share Schemes User Manual on the operation of SIPs. […]
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Compensation & Benefits: EU Commission now narrows Prospectus Directive exemption for employee share schemes
Soon after announcing a blanket exemption the EU has revised its proposals […]
Compensation & Benefits: Amendment to AIM rules to now require disclosure of directors’ remuneration
On 15 December 2009, the London Stock Exchange published AIM Notice 35, detailing proposed amendments to the AIM Rules. […]
Compensation & Benefits: Prospectus Directive
In September 2009, the EU Commission proposed amendments to the current Prospectus Directive which would have extended the current exemption under the Directive to cover employee share schemes of all companies, including those not admitted to trading on an European Economic Area (EEA) “regulated market”. […]
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Compensation & Benefits: UK Enterprise Management Incentives (“EMI”) schemes
To become more attractive to non-UK companies […]
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Compensation & Benefits: 3 top ways to achieve legitimate tax efficiencies – and an Invitation
Tax and national insurance rates may be rising and HMRC may be cracking down on avoidance schemes but there are legitimate ways to achieve tax efficiencies. […]