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.
News from Addleshaw Goddard
News from The Lawyer
Briefings from Addleshaw Goddard
Mr Justice Blair has clarified the scope of brokers’ duties in relation to business interruption cover in Eurokey Recycling Ltd v Giles Insurance Brokers.
Addleshaw Goddard has released the 16 October 2014 issue of its Data Issues Roundup, which provides a weekly round-up of data issues.
Analysis from The Lawyer
Which firms are cutting it in this era of slimline rosters, and who are the GC new brooms making clean sweeps? The Lawyer can reveal all
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