Addleshaw Goddard

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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.


Case law

  • 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 

Financial services

  • 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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