Category Archives: Finance Bill 2013

Following yesterday’s enactment of the Finance Act 2013, a number of significant changes have been made to the operation of tax-advantaged share plans; including EMI, CSOP, Sharesave (SAYE) and Share Incentive Plans (SIPs). There are a number of actions that companies should now consider taking. 1.     Update plan rules and documentation Many changes will apply … Continue reading Changes to Approved Share Plans

It’s fair to say that the UK tax base has come in for something of a battering recently. Recent media spotlight has focused on the low rates of UK tax paid by multinationals on UK sales and on tax avoidance through offshore structures. The UK has a number of tax regimes which seek to deter … Continue reading Investing abroad – some rare good news