420 Resultados de la búsqueda

  • Enhanced gains on shares for managers in private companies – how not to do it

    Reino Unido 17.04.2007
    A recent Special Commissioner’s case (Company A v Commissioners of HM Revenue & Customs) has demonstrated the importance, if arrangements are intended to avoid an income tax and National Insurance...

  • Age discrimination and employee share schemes – an update: February 2007

    Reino Unido 16.02.2007
    Most companies have needed to review the rules of their employee share schemes so that their retirement provisions comply with the Employment Equality (Age) Regulations 2006 (the “Regulations”),...

  • SIP to SIPP

    Reino Unido 02.02.2007
    The Revenue-approved Share Incentive Plan (SIP) is a tax effective way for companies to award shares to their employees and many companies have now put these in place. When an employee has held his Share...

  • Share incentive trends for second half 2006 biotech floats

    Reino Unido 25.01.2007
    We have reviewed the London floats of biotech companies in the second half of 2006. Below is a note on a number of points of interest, showing that option schemes continue to be important to the sector....

  • Remuneration issues for biotechnology companies

    Reino Unido 07.12.2006
    We held a breakfast seminar on 5 December 2006 with New Bridge Street Consultants on senior executive and non-executive remuneration in listed biotech companies. Key issues for participants seemed to be...

  • Changes to age discrimination legislation for pension schemes

    Reino Unido 10.11.2006
    In response to feedback on the impact of the proposed age discrimination legislation on occupational pension schemes, a set of amending regulations has today been laid before Parliament. The aim of the...

  • Shares held by management in private equity companies

    Reino Unido 24.08.2006
    The Revenue have published revised guidance on the taxation of geared and ratcheted returns for private equity management shareholdings. This withdraws some of their previous arguments which sought to...

  • Employee share schemes - the exercise of discretion by remuneration committees

    Reino Unido 07.08.2006
    In the recent case of McCarthy v McCarthy & Stone plc [2006] EWHC 1851 (Ch), the High Court considered whether a remuneration committee had appropriately exercised its discretion under a share option...

  • Treasury shares 2

    Reino Unido 10.07.2006
    Treasury shares have become a familiar feature of the business at listed and AIM company annual general meetings. Their introduction necessitated a great many consequential changes, but the concept is...

  • Age discrimination and employee share schemes: corporate aspects

    Reino Unido 31.05.2006
    Most companies will need to make some changes to the rules of their executive share schemes to comply with the Employment Equality (Age) Regulations 2006 (the “Regulations”) which come into...

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