SHARE-OPTIONS

Mike Lane

The Supreme Court decision in NCL Investments Ltd and the Court of Appeal decision in Skatteforvaltningen are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Chris Holmes Mark Ellis James Egert

Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.

Nigel Doran

The scope of negative earnings is almost certainly wider than has generally been appreciated, writes Nigel Doran (Macfarlanes).

Dominic Stuttaford

Susie Brain

Dominic Stuttaford and Susie Brain (Norton Rose Fulbright) examine the Court of Appeal decision.

Annette Morley

Having talented, motivated employees encourages corporate success. Annette Morley (Annette Morley Advising) shows how an EMI scheme could help achieve that winning team.

Thomas Dalby

Thomas Dalby (Gabelle) answers a query on a UK tech company that is being purchased by a US company which has offered to settle its unexercised EMI options in cash.

Peter Halford

Mark Whitehouse

Mark Whitehouse and Peter Halford (PwC Legal) consider Whipple J’s judgment in R (oao Hely-Hutchinson) v HMRC. This important decision is likely to significantly curtail HMRC’s power to depart from published guidance.

Jonathan Fletcher Rogers

Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on the taxation of share incentives for international employees

Jackie Wheaton

Jackie Wheaton answers a query on a corporation tax deduction for issuing shares to employees

Thomas Dalby

There are viable alternatives to EMI if a company does not qualify or an individual employee does not meet the criteria to participate. Thomas Dalby sets out the key considerations for advisers.

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