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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
Employment and pensions
Employment Law Coffee Break | Quiet quitting, living wage and right to work changes
Welcome to our latest Coffee Break in which we look at the latest legal and practical developments for employers
Urban Dynamics
Low carbon skills inhibiting smart city development: a chicken and egg situation?
To meet its carbon emissions targets, the UK needs to do more to decarbonise its cities – and this requires
Employment and pensions
Does your Belgian company need to hold social elections in 2024?
HR teams should keep a close eye on headcounts during the year-long reference period before the elections
Employment and pensions
Employment Law Coffee Break | Flexible working, a new prime minister and September's GDPR for HR
Welcome to our latest Coffee Break in which we look at the latest practical and legal developments impacting employers
Employment and pensions
GDPR for HR | AI in recruitment, EU employee transparency legislation, data privacy legislation in the US and more
Welcome to this third edition of our GDPR for HR newsletter - bringing you a snapshot of developments, cases and
Employment and pensions
Public Service Pensions Update | August 2022
Welcome to the latest edition of the public service pensions update. This month we discuss developments ranging from draft guidance
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
