HMRC has published updates to the ESSUM including some useful clarifications on SAYE (“Save As You Earn”) and CSOP (Company Share Option Plan) options […]
Category: Tax/Social Security
Compensation & Benefits: EMI options
Form EMI1 must be submitted to SCEC within 92 days of an EMI option grant. Delays caused by using the wrong address could result in the option failing to qualify as an EMI option. […]
International Assignments: Deadline for UK personal income tax returns looms
Tax payers who are required to file a 2008/09 UK personal income tax return and are planning to file a paper return have until midnight on Saturday 31 October 2009 to submit their return to HM Revenue & Customs. […]
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Income Tax: 22 million UK basic rate tax payers to be £120 better off
On 13 May the Chancellor of the Exchequer announced a surprise amendment to be made to the Finance Bill 2008 […]
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International mobility: HMRC announces interim update on residence and tax liability (booklet IR 20)
HMRC announced the publication of an update to its long standing booklet IR 20 on the taxation of residents and non-residents. […]
Court of Appeal refuses to extend legal professional privilege (“LPP”) to non-lawyers
Clients who obtain advice from non-lawyers may not be able to prevent the disclosure of information given to advisors. […]
CRD 3 and restrictions on remuneration in the financial services sector
An amended version of CRD (the “Capital Requirements Directive”) 3 was published on 30 September 2010 by the Council of Europe. […]
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Breaking news – New CEBS guidelines published on 10 December
Further to our article – CRD 3 and restrictions on remuneration in the financial services sector, the Committee of European Banking Supervisors (“CEBS”) has published new guidelines on the Capital Requirements Directive (“CRD 3”). […]
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The proposed new Scotland Act – How UK business may be affected
The Scotland Bill (the “Bill”), in its present form, could result in major changes to income tax, the introduction of the concept of a ‘Scottish taxpayer’, a new land tax and an increased landfill tax. […]
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Looming deadline for filing annual return forms for approved and unapproved share schemes
Looming deadline for filing annual return forms for approved and unapproved share schemes
The annual return forms must be filed by the relevant deadline or a penalty may be imposed by HMRC. […]