Employee Incentive Update: August 2014 — case law, tax and financial services
Welcome to the latest edition of the Employee Incentives Update, which contains a round-up of key developments in this area during August 2014.
- When is a decision to be properly regarded as an exercise of discretion? The High Court considers this issue in the context of the assessment of the size of a bonus pool
- HMRC publishes a set of frequently asked questions (FAQs) on the new online annual filing service for employment-related securities
- The Office of Tax Simplification (OTS) publishes final report on the taxation of termination payments
- How should payments for discrimination be taxed? The First-tier Tribunal considers this issue in the context of an age discrimination claim
- HMRC announces withdrawal of employee benefit trust (EBT) settlement opportunity
- A hearing date has now been set for the government’s legal challenge to the ‘bonus cap’
Click on the link below to read the Addleshaw Goddard briefing.
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