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. […]
Read More… from UK Share Plans: EMI updates for 2026 — Is Your Business Ready?
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. […]
On 16 March 2016, the Chancellor delivered the 2016 Budget. This article provides an overview of the key developments relevant to HR practitioners. […]
Read More… from UK Budget 2016: key takeaways for HR practitioners
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 draft Finance Bill 2016 was published on 9 December 2015 and contains a number of provisions that will be relevant to HR practitioners. These provisions implement the changes announced in the Government’s Summer Budget and Autumn Statement and will take effect from 6 April 2016. […]
Read More… from Highlights for HR professionals from the draft Finance Bill 2016
Following the tax announcements of the Summer Budget in July of this year, yesterday’s Autumn Statement focussed mainly on the Government’s Spending Review. However, it did also contain a few significant tax-related changes that will impact HR practitioners. […]
Read More… from Autumn Statement 2015: Main points to note for UK employers
The second budget of 2015 in many ways continues previous trends as the UK government looks to incentivise people into work, reduce state benefit and deficit bills and promote the UK as “open for business”. However there was one major surprise announcement impacting employers with the introduction of a new National Living Wage. Aside from this headline grabbing measure we saw a continued focus on reducing tax reliefs for the highest earners and the crack down on tax avoidance. […]
Read More… from Summer Budget 2015 – Key announcements relevant to UK Employers
The Upper Tax Tribunal has dealt another blow to HMRC in its battle against tax avoidance schemes, by overturning the judgement of the First-tier Tribunal in the Tower Radio/Total Property Support Services case. […]
Read More… from Tax avoidance involving employment-related securities – another defeat for HMRC
New updates have been made to the Finance Bill 2015: we’ve produced a summary of the key points. […]
Read More… from Cutting the red tape: Autumn Statement tax update for HR professionals
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