Termination payments taxed differently from 6 April 2018 | What do employers need to know and do?

Significant changes to the taxation of termination payments apply from 6 April 2018. In summary, the new rules treat all employment contracts as though they contained a payment in lieu...

Written on: 10 Apr 2018

Read time 5m

EMI options | Important update on EU State Aid approval for companies proposing to grant EMI options

On 4 April 2018 HMRC published Employment Related Securities Bulletin No 27.  This Bulletin is an important update for companies which operate enterprise management incentive ("EMI") option plans, particularly those...

Written on: 5 Apr 2018

Read time 2m

Shorter, sharper… no real shocks: new UK Corporate Governance Code consultation

The FRC has launched a consultation on a comprehensive shake-up of the UK Corporate Governance Code, the touchstone of corporate governance for listed companies that is celebrating its quarter-century this...

Written on: 14 Dec 2017

Read time 8m

Corporate governance: executive pay, stakeholders, and large private companies: the government’s nine proposals for reform

In Autumn 2016, the government published its green paper on corporate governance reform, consulting on three specific aspects: executive pay; strengthening the employee, customer and supplier voice; and corporate governance...

Written on: 4 Sep 2017

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Belgium announces major corporate tax reform including tax rate cuts

On 26 July 2017, the Belgian Federal Government reached an agreement on the corporate tax reform originally announced in 2016. The corporate tax basis will be broadened and a number...

Written on: 3 Aug 2017

Read time 4m

Build to Rent: the taxing issue of tax

The Build to Rent (BTR) sector has never been busier. The interest to institutional investors is at an all-time high. With almost every week, a new BTR fund with hundreds...

Written on: 18 Jul 2017

Read time 5m