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Q&As
The Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, SI 2017/172 ('the regulations') come into force on 6 April 2017. Acas and the...
5th Dec
Q&As
Where a compensatory payment for loss of office or employment is made in circumstances where:•the payment is not taxable as:◦earnings under section 62...
5th Dec
Q&As
It is important to note that the position of a person whose employment was terminated without notice (and without being entitled to notice), such as...
5th Dec
Q&As
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
3rd Dec
Q&As
FORTHCOMING CHANGE: proposed temporary relaxation of the statutory residence test: On 9 April 2020, a letter from the Chancellor to the Chair of the...
29th Nov
Q&As
The use of a cashless exercise facility in conjunction with an enterprise management incentives (EMI) option must be structured with care, as the...
29th Nov
Q&As
If the shares under an EMI option are subject to any restrictions, the EMI legislation requires that the written EMI option agreement must contain...
29th Nov
Q&As
Enterprise management incentives (EMI) share options can only be granted to employees of the relevant company or its qualifying subsidiaries...
29th Nov
Q&As
It is important to bear in mind that an enterprise management incentives (EMI) scheme cannot be closed down with HMRC until all options granted under...
29th Nov
Q&As
An employee benefit trust (EBT) is a discretionary trust which means that it is a trust for a class of beneficiaries as opposed to individuals. As a...
29th Nov
Q&As
Although there is a general prohibition on passing on employer National Insurance contributions (NICs) costs to an employee, this does not apply in...
29th Nov
Q&As
Possible tax charges:Employment related securitiesThe shares could be employment-related securities as the shares have been made available to them by...
29th Nov
Q&As
Although the courts have held that the Companies Act 2006 (CA 2006) does not give a technical definition of ‘financial assistance’, CA 2006 does...
29th Nov
Q&As
The Fair and Accurate Credit Transactions Act (FATCA) is so called because it derives from the Foreign Account Tax Compliance provisions contained in...
29th Nov
Q&As
When considering offering shares to employees, whether directly and/or pursuant to a share plan, employer companies and company shareholders need to...
29th Nov
Q&As
If shares are later sold for more than a post-transaction valuation agreed with HMRC, then whether HMRC can revisit that valuation will depend on the...
29th Nov
Q&As
The UK’s transfer pricing regime applies to ‘persons’ and therefore includes individuals and firms (partnerships), as well as companies. For more, see...
29th Nov

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