Addleshaw Goddard

UK 200 2014 position: 22

Categories:Employment,UK

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…

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