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Searching Content indexed under Income Tax by Paul McGrath ordered by Published Date Descending.
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The Employee Benefit Trust ('EBT'): Down But Not Out?
In our briefing note, dated 22 December 2010 we discussed the draft Finance Bill 2011 clauses introduced on 9 December 2010 and posed the question, is the EBT dead?
UK
24 Feb 2011
2
HMRC and the Code
Any firm that must apply the revised FSA Remuneration Code (and indeed, any firm which, while entitled to disapply Code rules, nevertheless chooses to implement some or all of them) will need to think carefully how to implement the provisions relating to the deferral of variable remuneration and the satisfaction of variable remuneration in shares or share-like instruments.
UK
16 Jan 2011
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