Addleshaw Goddard

UK 200 2014 position: 22


Employee Incentives Update — September 2012

Welcome to the September 2012 edition of our Employee Incentives Update. The update contains a round-up of recent developments and case law in this area during the last three months. This issue’s contents:

  • BIS publishes final proposals on reforms to executive remuneration 
  • HMRC consults on draft general anti-abuse legislation
  • Draft legislation to implement a statutory tax residence test published
  • HMRC issues response to Office of Tax Simplification report on taxadvantaged share plans
  • Extension of Enterprise Management Incentive share options to academics
  • HMRC guidance on market value for Share Incentive Plans 
  • Elections to be taxed on actual market value can be provided electronically
  • Office of Tax Simplification publishes interim report on unapproved schemes
  • Employee benefit trust settlement opportunity: HMRC publishes FAQs 
  • What constitutes a loan for tax purposes? 
  • France and Switzerland…

If you are registered and logged in to the site, click on the link below to read the rest of the Addleshaw Goddard briefing. If not, please register or sign in with your details below.


Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Analysis from The Lawyer

View more analysis from The Lawyer


Milton Gate
60 Chiswell Street

Turnover (£m): 171.35
No. of lawyers: 598