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Tax
Employee Incentives Update | September 2022
This edition reports on the UK chancellor's improvements to the tax-advantaged company share option plan and other recent developments
Tax
Restricted securities | Updated guidance on section 431 elections
Under the restricted securities regime, an employee and employer can elect to accelerate the taxation of a restricted share (using
Tax
Belgium | Reimbursement of employer's own expenses: extended reporting obligation
In Belgium, from the tax year 2023 (applicable to revenues earned in 2022), employers will be required to report the
Tax
Incentives | Suspension of vesting or reducing awards
Incentive awards such as employee share options are often subject to time-based vesting, so that they "vest" over a specified
Tax
Company share option plan | Expansion and increase in limits
The chancellor, Kwasi Kwarteng, has announced in the Growth Plan 2022 that the government is supporting companies to attract talent
Tax
Emergency fiscal event announces a package of tax cutting measures
The fiscal event marks a major shift in tax policy with cuts replacing rises in an attempt to drive growth
Tax
Spain reforms its tax on fluorinated greenhouse gases
The tax aims to reduce emissions and is levied on persons engaged in the manufacture, importation, intra-Community acquisition or unlawful
Tax
Funds with foreign sovereign investors under threat from proposed UK tax reform
Restricting sovereign immunity from direct tax will impact funds and their managers, Osborne Clarke tells consultation
Financial Services
Fund managers may urgently need to register express trusts with HMRC
The deadline to sign up is imminent, with exclusions unlikely to apply for trusts set up by Limited Partnership Agreements
Tax
When do 'exceptional circumstances' count for UK tax residence status?
The Covid-19 pandemic and recent case law have highlighted HMRC's strict stance on individuals caught in the UK
Tax
HMRC deadline looms for registering express trusts: what's changing?
Which trusts are now required to register, what are the deadlines and what are they required to disclose?
