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355 of 355 posts
18 January 2012
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. It is of limited value as it does not…
18 January 2012
Ability to compromise discrimination claims under the Equality Act 2010 in doubt
Care needs to be taken before settling discrimination claims until legislative fault is corrected. On 1 October 2010 the Equality Act 2010 came into force and now governs all aspects…
18 January 2012
Effective date of termination of employment – impact on incentive plans
The Supreme Court confirm the timing of the effective date of termination (“EDT”) of employment on summary dismissal - a key date for vesting of rights under incentive plans. The…
18 January 2012
Proposals for the protection of personal data finally published by the European Commission (the “Commission”)
Key objectives which will provide the framework for the EU’s revised protection of personal data legislation. The key objectives are those of: strengthening individuals’ rights; protecting sensitive data; making remedies…
18 January 2012
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. What is legal professional privilege? LPP applies to confidential communications which…
18 January 2012
CRD 3 and restrictions on remuneration in the financial services sector
STOP PRESS An amended version of CRD (the “Capital Requirements Directive”) 3 was published on 30 September 2010 by the Council of Europe. On 10 December 2010 the Committee of…
18 January 2012
UK government announces new cap on number of migrants to the UK
The government has announced that from April 2011 new measures are being introduced to limit the number of non-EEA migrants who may come to the UK. Overview of UK immigration…
18 January 2012
Employers may withhold discretionary bonuses even where performance is satisfactory
When determining whether to award a discretionary bonus or not the key issue for the Courts to look at is whether the employer’s decision was irrational or perverse and not…
18 January 2012
Amended Prospectus Directive finalised – extended exemption for employee shares schemes
The proposed early enactment into UK law of 2 of the recent amendments to the Prospectus Directive and the expansion of the share schemes exemption to include all EU companies.…
18 January 2012
UK Enterprise Management Incentives (“EMI”) schemes and foreign companies
The highly tax efficient share scheme for smaller companies is to be made available to foreign companies. Background EMI schemes are the most flexible of the UK’s tax favoured share…