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
The Court of Appeal in has considered the effect of a lease provision requiring a repeat guarantee as a condition of landlord’s consent on intragroup assignment.
Zero-hours contracts: new consultation on tackling avoidance of forthcoming ban on exclusivity clauses
The government has published a new consultation seeking views on avoidance of the forthcoming ban on exclusivity clauses in zero-hours contracts.
Analysis from The Lawyer
Could Slater & Gordon achieve its stated aim of becoming a top consumer brand by acquiring Pannone?
The past five years have not been easy for Addleshaw Goddard. The firm’s revenue fell 7 per cent from £173.1m to £161.9m between 2008/09 and 2010/11 and despite finances looking up in 2011/12, when Addleshaws reported a 30 per cent increase in net profit, it has shown no notable compound growth in turnover since 2007/08.