Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
FORTHCOMING CHANGE: Finance Bill 2021 will make the following changes to the off-payroll IR35 legislation:•section 61O of the Income Tax (Earnings and...
FORTHCOMING CHANGE: Finance Bill 2021 will make the following changes to the off-payroll IR35 legislation:•section 61O of the Income Tax (Earnings and...
The tax treatment of payments in lieu of notice (PILONs) fundamentally changed under the amendments to sections 402 to 404 of the Income Tax (Earnings...
Depending on the circumstances, a payment made or other benefit provided in connection with the termination of an office or employment may be taxable...
This Practice Note outlines the key general implications in relation to employment law in England arising from the UK’s withdrawal from the European...
Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job...
Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job...
The purpose of this Practice Note is to explain the key issues that arise in relation to employee share schemes on a transaction to which the Transfer...
Companies sometimes provide directors or employees with low interest (or interest-free) loans as part of the reward package or on specific occasions...
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