Tax

Employee share gains: income or capital?

Lawyers CMS Cameron McKenna outlines a recent court ruling that ends a long-lasting dispute on whether personal rights and rights outside the articles of association can be taken into account when working out the market value of shares for employees. 

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FSA to delay broader application of remuneration rules

CMS Cameron McKenna highlight the FSA's announcement that it is delaying the broader application of its remuneration rules.

20...40...50...60% - at what rate are your employees paying tax?

David Bywater, Associate Partner at KPMG LLP, looks at the tax changes introduced in the 2009 budget - and how they might affect companies’ remuneration structures.

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Are you preparing for higher tax rates?

Lawyers CMS Cameron McKenna discuss Budget announcements that companies should be considering.

Joint Share Ownership Plans - a new way of getting capital gains treatment?

CMS Cameron McKenna explain a type of share scheme that has been getting much attention recently - Joint Share Ownership Plans (JSOPs) - and outline the plan, the tax treatment of these arrangements and the main advantages/disadvantages of them.

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Employee options exercised before 10 April 2003 - revised HMRC CGT guidance

Lawyers CMS Cameron McKenna outline revised HMRC captial gains tax guidance.

FSA draft code of practice on remuneration policies

On 26 February 2008, the FSA published a wide-ranging draft code of practice on employee remuneration policies.  Lawyers CMS Cameron McKenna explain the implications of this.

PAYE: Pitfalls on the Exercise of Employee Share Options

CMS Cameron McKenna highlights a recent case that notes a pitfall for employers and employees where PAYE is not properly operated on the exercise of employee share options or other share-related schemes.

CGT Change Misses the Mark

From 6 April, taper relief was scrapped and replaced by a flat CGT rate of 18%. There may now be worrying times ahread for AIM and the UK’s growth businesses, says Ernst & Young’s Vijay Thakrar who explains there may now be worrying times ahead for AIM and the UK’s growth businesses.

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Are EBTS worth it?

What are employee benefit trusts and offshore trustees?  Victoria Goode, Director of Sanne Group, weighs up the pros and cons.

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