420 Résultats de recherche pour

  • Share schemes and the Prospectus Directive

    Royaume-Uni 01.04.2006
    Not having to prepare a prospectus when offering awards to employees has undoubtedly contributed to the popularity of employee share schemes in the UK. But has the Prospectus Directive changed this? The...

  • Important VAT changes affecting pension funds

    Royaume-Uni 18.10.2005
    Pension funds and VAT: an unwelcome burden for employers Most occupational pension funds are either not registered for VAT, or do not have a very high VAT recovery rate. Where they then incur irrecoverable...

  • EAT clarification on what amounts to a disability

    Royaume-Uni 29.07.2005
    The EAT (Employment Appeals Tribunal) has today given judgment in the case of Edmund Nuttall Limited v Butterfield, and given useful guidance on what constitutes a disability under the Disability Discrimination...

  • 6 July filing deadline for share schemes Form 42

    Royaume-Uni 30.06.2005
    The deadline for reporting on employment related securities for the 2004/2005 tax year is 6 July. A reporting obligation can arise even if there is no formal employee share scheme. There is an obligation...

  • HM Revenue & Customs publishes new guidance for university spinouts

    Royaume-Uni 10.05.2005
    On 29 April 2005, HM Revenue & Customs published new guidance for academics acquiring shares in university spinout companies. The guidance explains the new legislation enacted in the recent Finance...

  • Good news about share reporting requirements

    Royaume-Uni 10.03.2005
    CMS Cameron McKenna has previously expressed concern about the wide scope of the reporting obligations relating to share acquisitions by reason of employment. For example, reporting obligations can arise...

  • Pensions Annual Review 2004

    Royaume-Uni 27.01.2005
    The latest Pensions Update contains a review of all the legal developments in 2004 affecting occupational pension schemes, including court and Pensions Ombudsman cases, legislation and regulatory matters....

  • Retrospective legislation? How dare they?!

    Royaume-Uni 21.12.2004
    This Law-Now complements our recent Law-Now of 9 December 2004 on the changes to ITEPA announced in early December by Gordon Brown and Dawn Primarolo aimed at combating employee remuneration-linked tax...

  • ABI publishes new guidelines on executive remuneration

    Royaume-Uni 10.12.2004
    On 7 December 2004 the ABI published a revised version of its guidelines on executive remuneration. Few significant changes have been made to the existing guidelines, but in the following areas principles...

  • University spin-out companies

    Royaume-Uni 09.12.2004
    The pre-budget report on 2 December 2004 contained some good news for academics participating in a "spin-out" company set up to develop a commercial application of a scientific discovery. Prior to 2003...

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