May 2008 |
| United Kingdom: Changes to Her Majesty's Revenue and Customs (HRMC) Approved Equity Awards 8 May 2008 • Contributed by Deloitte |
April 2008 |
| United Kingdom: Form 42 and Form 35 Reporting Requirements 2 April 2008 • Contributed by Deloitte |
| United Kingdom: Tax Changes 2 April 2008 • Contributed by Linklaters |
December 2007 |
| United Kingdom: 2007 Pre-Budget Report Offers Significant Changes to Capital Gains Tax 19 December 2007 • Contributed by PwC |
November 2007 |
| United Kingdom: Proposed Tax Changes 9 November 2007 • Contributed by Linklaters |
October 2007 |
| United Kingdom: Changes to Capital Gains Tax in the Pre-Budget Report 25 October 2007 • Contributed by Deloitte |
September 2007 |
| United Kingdom: New Requirements for Elections to Transfer the Secondary Class 1 National Insurance Contribution 28 September 2007 • Contributed by Deloitte |
June 2007 |
| United Kingdom: Change in Taxation of Stock Options Granted to Cross Border Employees and Form 42 Reporting 20 June 2007 • Contributed by PricewaterhouseCoopers |
| United Kingdom: CHANGE IN TAXATION OF MOBILE EMPLOYEES 6 June 2007 • Contributed by Deloitte |
May 2007 |
| United Kingdom: Income Tax and National Insurance Changes for 2008 and 2009 14 May 2007 • Contributed by Deloitte |
| United Kingdom: National Insurance and Capital Gains Exemption Thresholds Increased for the 2007/2008 Tax Year 14 May 2007 • Contributed By: PricewaterhouseCoopers |
March 2007 |
| United Kingdom: Share Plan Reporting - New Online Process and Forms Released 1 March 2007 • Contributed by Deloitte |
September 2006 |
| United Kingdom: New Age Discrimination Legislation Becomes Effective in the United Kingdom on October 1, 2006 5 September 2006 • Contributed By: PricewaterhouseCoopers |
August 2006 |
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United Kingdom: New Anti-Age Discrimination Legislation Expected to Take Effect October 1, 2006 |
July 2006 |
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United Kingdom: Linklaters Blue Flag Employee Share Plans: Global Alert - Prospectus Directive - CESR |
June 2006 |
| United Kingdom: Form 42 Reporting Requirements 29 June 2006 • Contributed by Deloitte |
| United Kingdom: New Japan/United Kingdom (UK) Tax Treaty 12 June 2006 • Contributed by Deloitte |
May 2006 |
| United Kingdom: New Japan/United Kingdom Tax Treaty 31 May 2006 • Contributed by Deloitte |
| United Kingdom: Proposed Amendment to Corporate Tax Deductibility Provisions for Enterprise Management Incentive ("EMI") Options 1 May 2006 • Contributed By: Deloitte |
October 2005 |
| United Kingdom: Clarification of UK National Insurance Treatment 12 October 2005 • Contributed By: Deloitte |
September 2005 |
| United Kingdom: United Kingdom Form 42 Penalties a Reality 19 September 2005 • Contributed By: Deloitte |
August 2005 |
| United Kingdom: Past Corporate Tax Deductions Potentially at Risk Following House of Lords Decision in the "Dextra" Case 16 August 2005 • Contributed By: PricewaterhouseCoopers |
May 2005 |
| United Kingdom: UK Adopts OECD Guidance on Sourcing of Stock Option Income for Cross-Border Employees 23 May 2005 • Contributed By: Deloitte |
| United Kingdom: Transfer Pricing and Employee Share Schemes 23 May 2005 • Contributed By: Pinsents |
| United Kingdom: New Rules on Sourcing of Stock Option Income for Cross-Border Employees 11 May 2005 • Contributed By: Deloitte |
| United Kingdom: New Law Requiring Formal Information & Consultation Procedures with Employee 11 May 2005 • Contributed By: Deloitte |
| United Kingdom: Form 42 Reporting of Unapproved Stock Plan Benefits 11 May 2005 • Contributed By: Deloitte |
April, 2005 |
| United Kingdom: Disclosure of Tax Avoidance Schemes - Are you caught? 27 April 2005 • Contributed By: ius laboris |
| United Kingdom: Auditors barred from certain share valuation, benchmarking, tax and legal services - what companies need to know. 27 April 2005 • Contributed By: ius laboris |
| United Kingdom: Employee Stock Purchase Plans... accounting headaches for UK SAYE 27 April 2005 • Contributed By: ius laboris |
| United Kingdom: The Taxation Of Share Options: Internationally Mobile Employees: An Update 14 April 2005 • Contributed By: Pinsent Masons • First Published by the Inland Revenue |
| United Kingdom: Reporting Unapproved Share-Related Benefits 8 April 2005 • Contributed By: Deloitte |
February, 2005 |
| United Kingdom: New Rules on Sourcing of Stock Optioin income for Cross-Border Employees 9 February 2005 • Contributed By: Deloitte |
January, 2005 |
| United Kingdom: New Legislation Requiring Formal Information and Consultation Procedures With Employees 28 January 2005 • Contributed By: Deloitte |
December, 2004 |
| United Kingdom: December 2004 ABI Guidelines: What's New (.pdf) 17 December 2004 • Contributed By: Pinsents |
| United Kingdom: New Anti-Avoidance Rules and Latest Developments On Form 42 17 December 2004 • Contributed By: Pinsents |
August, 2004 |
| United Kingdom: The Inland Revenue Provides Additional Extension for Unapproved Share Plan Reporting 30 August 2004 • Contributed By: PricewaterhouseCoopers |
June, 2004United Kingdom: "Unapproved" Share Reporting Deadline Extended for Some Companies June, 2004United Kingdom: Companies to Face Increased Scrutiny and Penalties for Failure to Comply with Employee Share Reporting Requirements May, 2004United Kingdom: Inland Revenue Reporting Deadline - 6 July 200426 May 2004 • Contributed Pinsents ( United Kingdom: Disclosure of Tax Avoidance Schemes United Kingdom: 2004 UK Finance Bill published on 8 April 2004 United Kingdom: 2004 UK Finance Bill Published April, 2004United Kingdom: A Link is Established for the First Time in the UK Between Share Plans and Employer-Sponsored Pension Plans23 April 2004 • Contributed by Andrea Kagan, Deloitte March, 2004United Kingdom: Court Upholds Challenge of Corporate Tax Deductions for Deferred Compensation ArrangementsMarch 8, 2004 • Contributed By: PricewaterhouseCoopers United Kingdom: UK Reporting Obligations and Procedures January, 2004United Kingdom: Legislation Impacts Taxation of Unapproved Stock Options United Kingdom: Share Schemes News December, 2003United Kingdom: Legislation Impacts Taxation of Unapproved Stock Options United Kingdom: Calculating the Gain on a Securities Option Exercise November, 2003United Kingdom: Inland Revenue Issues Spreadsheet “Calculator” to Aid in Calculating Tax Liability for Restricted Securities United Kingdom & Australia: Income and capital gains tax convention October, 2003United Kingdom: Finance Act 2003 appointed day United Kingdom: Finance Act 2003 Enacted United Kingdom: Interpretation of Finance Bill United Kingdom: Inland Revenue to Challenge Past Corporate Tax Deductions United Kingdom: Finance Act 2003: Changes to share incentives (.pdf) United Kingdom: Finance Act 2003: Urgent action may be needed in respect of share-based compensation (.pdf) September, 2003United Kingdom: UK Finance Act 2003 Implements Taxation of Restricted Shares United Kingdom: UK Finance Act 2003 - Restricted Securities Regime July, 2003United Kingdom: Finance Bill Addresses Taxation of Restricted Shares May, 2003United Kingdom: Classification of Share Plan Benefits as Remuneration May 30, 2003 United Kingdom: UK Finance Bill Hits Expatriate Share Benefits May 23, 2003 United Kingdom: UK 2003/2004 BUDGET CHANGES May 1, 2003 United Kingdom: 2003 Budget May 1, 2003 April, 2003United Kingdom: The Inland Revenue Releases Additional Guidance On Mansworth v. Jelley April 1, 2003 March, 2003United Kingdom: National Insurance Contributions March 20, 2003 United Kingdom: Update March 1, 2003 United Kingdom: Employee Share Plans and the Use of Cost Recharges March 1, 2003 United Kingdom: Transfer Pricing Exposures on International Share Plans March 1, 2003 February, 2003United Kingdom: Court of Appeals Upholds Lower Court’s Decision in Mansworth vs. Jelley February 3, 2003 January, 2003United Kingdom: ALERT: Employee Share Options: Potential Tax Refunds January 29, 2003 United Kingdom:
January 29, 2003 December, 2002United Kingdom:
December 2, 2002 United Kingdom: Enhancements to Inland Revenue-Approved Share Incentive Plan Rules December 2, 2002 November, 2002United Kingdom: European Union and United States Stock Option Reports Now Available November 1, 2002 October, 2002United Kingdom: Recent Clarification of the Application of One of the Exemptions to the Conditional Shares Legislation October 2, 2002 United Kingdom: Director's Remuneration - Under Tougher Scrutiny October 2, 2002 September, 2002United Kingdom: Study On Employee Stock Options in the United Kingdom (.pdf) September 16, 2002 August, 2002United Kingdom: Inland Revenue Focuses On Cashless Exercise Programs Under Approved Stock Option Plans August 30, 2002 United Kingdom: Directors’ Remuneration - Under Tougher Scrutiny August 13, 2002 May, 2002United Kingdom: Improved Capital Gains Taxation May 1, 2002 March, 2002United Kingdom: Data Protection Code: Part 1 March 29, 2002 United Kingdom: Revenue Statements on NICs on Stock Options March 25, 2002 United Kingdom: Disclosure of Director Remuneration March 1, 2002 United Kingdom: Enterprise Management Incentive Scheme March 1, 2002 February, 2002United Kingdom: Share Schemes Update February 11, 2002 December, 2001United Kingdom: What’s in a Name? December 7, 2001 July, 2001United Kingdom: UK Share Schemes Update - July 2001 Update July 12, 2001 June, 2001United Kingdom: Employer elections to cap NIC liability June 18, 2001 United Kingdom: Update - NIC Capping Legislation Enacted June 5, 2001 |