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By Toni Vitale
The UK decision to leave the EU will not affect existing data protection and privacy laws in the UK. These laws (the UK Data Protection Act 1998 (DPA) and the Privacy and Electronic Communications Regulations 2003 (PECR)) protect people's personal data as well as ensuring that organisations have clear rules and a legal basis when collecting and using such data.
By Lee Sheldon, Leona Ahmed
From the many polls taken before the referendum, it was clear that those actively involved in the real estate market were in favour of remaining in the EU.
By Bruce Kilpatrick, Rona Bar-Isaac, Richard Goodfellow, John Emerton, Guy Winter
In the excitement of last week's EU Referendum, you may have missed the Competition and Markets Authority's final report on its two-year investigation into the energy market.
By Michael Carter, Zoe Fuller, Nicky Griffin, Ed Groves
The Accounting Standards Board (ASB) has published revised exposure drafts on the future of financial reporting in the UK (a copy can be found here).
By Michael Carter, Zoe Fuller, Nicky Griffin, Ed Groves
The fierce controversies over "rewards for failure" has led to widespread calls for bonuses and share awards to be subject to clawback provisions.
By Michael Carter, Zoe Fuller, Nicky Griffin, Ed Groves
Since 6 April 2011 employers have been required to apply an OT code on all payments (other than share based payments) made to an individual after the P45 has been issued.
By Michael Carter
The report is the first in what is intended to be an annual series of reports on their effect.
By Michael Carter
Companies that are currently drafting their corporate governance statements may choose to consider the FRC's conclusion.
By Michael Carter, Zoe Fuller, Nicky Griffin, Ed Groves
Shares awarded to employees in "cash-box" companies have been held by the Upper Tribunal (Tax and Chancery Chamber) to be readily convertible assets (RCAs) and the tax payable should therefore have been withheld by the employing company through PAYE
By Michael Carter, Zoe Fuller, Nicky Griffin, Ed Groves
The Office of Tax Simplification (OTS), an independent body established to carry out reviews in order to provide expert advice to the Chancellor on ways to improve and simplify the UK’s tax system, has published its report on tax favoured employee share schemes (6 March 2012).
By Michael Carter
Mr. Cable stated that ten out of the twelve recommendations set out in the report of the High Pay Commission published in November 2011 are to be implemented "in practice or in spirit".
By Michael Carter, Zoe Fuller, Nicky Griffin, Ed Groves
HMRC has published the annual return forms for different types of employee share arrangements for the tax year 2011-12.
By Michael Carter, Zoe Fuller, Nicky Griffin, Ed Groves
Bonuses paid to directors of a company (in the tax year 2004-05) which were structured as dividends under an avoidance scheme have been held by the First-tier Tribunal to be employment income and subject to income tax and NICs - Manthorpe Building Products Limited v HMRC [2012] UKFTT 82 (TC).
By Michael Carter, Zoe Fuller, Nicky Griffin, Ed Groves
HMRC has published a set of FAQs dealing with national insurance contributions (NICs) on amounts subject to income tax under Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003).
By Mark Gleeson
The Advertising Standards Authority (ASA) has announced an extension of its powers to cover all online marketing and advertising from 1 March 2011.