420 Search Results for

  • Crack down on tax avoidance schemes relating to employment income

    United Kingdom 09.12.2004
    As part of the pre-budget report on 2 December 2004 the Chancellor announced a crackdown on tax avoidance schemes relating to employment income. Finance Act 2005 will amend the infamous "Schedule 22 legislation"...

  • The National Insurance Contributions and Statutory Payments Act 2004

    United Kingdom 11.06.2004
    The National Insurance Contributions and Statutory Payments Act 2004 received Royal Assent on 13th May 2004. This Act amends the Social Security Contributions and Benefits Act 1992 and the Social Security...

  • Employment Issues in the Czech Republic: What Foreign Employers Need to Know

    Czech RepublicHungaryPolandUnited Kingdom 01.02.2004
    Prague The Czech Republic, like many other CEE countries, is endeavouring to enhance its economic potential. As a former Communist country, the Czech Republic has gone through the process of privatisation...

  • Treasury shares: an update

    United Kingdom 05.12.2003
    Before the Companies (Acquisition of Own Shares) (Treasury Shares) Regulations 2003 came into force on 1 December 2003 various modifications were made to the proposals we reported in our Law-Now dated...

  • NIC and Statutory Payments Bill 2003

    United Kingdom 05.12.2003
    The National Insurance Contributions and Statutory Payments Bill 2003 was introduced into the House of Commons on 27 November 2003. Once Royal Assent has been granted, employers whose employees have...

  • Compromise agreements and tax exemption

    United Kingdom 27.08.2003
    The Inland Revenue is understood to be about to clarify and confirm its approach to the £30,000 "golden handshake" tax exemption on compromise agreements. A difficulty arose with some tax offices...

  • Treasury shares 1

    United Kingdom 19.06.2003
    Qualifying shares: The Companies (Acquisition of Own Shares) (Treasury Shares) Regulations 2003 come into force on 1 December 2003 and will permit certain British companies to buy their own shares to hold...

  • Recent UK tax developments in share incentive arrangements

    United Kingdom 22.05.2003
    The Waterloo case and inter company recharges In light of a recent Inland Revenue statement published in Tax Bulletin 63, the case of Waterloo plc v CIR and a new statutory corporation tax relief for the...

  • Finance Bill 2003: Share Schemes Update

    United Kingdom 14.05.2003
    The Chancellor's speech on Budget Day gave no hint of the fine print and the myriad of changes affecting share incentives which would follow, first in the press releases and subsequently in the Finance...

  • A windfall for option holders?

    United Kingdom 30.01.2003
    An Inland Revenue statement following its defeat in the Court of Appeal changes the way sales of shares acquired through unapproved share option exercises are taxed for capital gains tax purposes. This...

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