EMPLOYMENT TAXES

The Chancellors decision to expand and rename the Company Share Option Plan (CSOP) as EMI2 will be welcomed by businesses seeking to attract and retain talent. The Government positions EMI2 as an option for growing companies that...

Philip Baker KC

Philip Baker KC (Field Court Tax Chambers) considers why existing rules struggle to tax cross-border services effectively and proposes an alternative solution.

Nigel Watson

Claire Withers

With speculation over the alignment of CGT and income tax rates, Claire Withers and Nigel Watson (Burges Salmon) ask what that would mean for employee equity and which policy choices it would leave unresolved.

David Pett

David Pett (Temple Tax Chambers) writes that the FTT in CooperVision has ‘muddied the waters’ and made it more difficult to advise on whether shares are employment-related securities.

A detailed report by Lexis+® UK Tax, with additional practitioner insight.

Andrew Howard

Omar Asfar

Andrew Howard and Omar Asfar (Ropes & Gray) examine the employment-related securities and valuation lessons from the tribunal’s decision, including the limits of third-party deal pricing and the high bar for protection offered by professional advice.

Jenny Batchelor

Ahmed Mobasshir

The UK’s legal framework offers statutory and non-statutory clearances, CCMs, APAs and the forthcoming Advance Tax Certainty Service, but these mechanisms fall short in practice, write Jenny Batchelor and Ahmed Mobasshir (Ryan).

Amelia Roffey

Henry Bennett-Gough

Stage three of the RMC test is where the real action now lies, writes Henry Bennett-Gough (Simmons & Simmons).

Chris Barker

Matthew Emms

The Budget changes may have reduced the appeal of selling a company to an EOT but it remains a tax-efficient option, write Matthew Emms and Chris Barker (BDO).

Nisus Larsen

Claire Murray

The UK is likely to become more attractive in the short term for overseas employees but less attractive in the medium to long term, Claire Murray and Nisus Larsen (Alvarez & Marsal) explain.

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