Taxation of post-termination employee share and share option gains: changes ahead?
Since 6 April 2011, certain termination payments made to employees after issue of their P45 have been subject to a new tax regime implemented by the Income Tax (PAYE) Regulations 2011. “Share-based payments” (including employee shares, share options and related gains) made after the issue of the employee’s P45 were carved out of the new regime, but this is set to change.
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News from The Lawyer
Briefings from Nabarro
A landlord has been ordered to repay an apportioned amount of rent and other sums paid by a tenant in advance under a pre-condition to a break option.
Nabarro has released the May 2013 edition of its Real Estate newsletter.
Analysis from The Lawyer
A few UK200 firms – such as DWF – have managed to grow in the downturn. A few, such as Berwin Leighton Paisner, have come back stronger than ever after a wobble. Nabarro fits into neither category.