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57 results for: reward
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OTS report on hybrid working highlights the need for change
By Philip Swinburn
The Office of Tax Simplification issued their parting gift on 20 December setting out the complexities associated with hybrid and...
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Tax incentives and the GloBE rules
By Elizabeth Keeling
What effect the Pillar Two rules will have on tax competition, and particularly what tax benefits jurisdictions will be able offer with a...
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How should businesses respond to the recent IR35 announcement?
By Philip Swinburn Nigel Doran Jeremy McCallum
The recent announcement at the “mini-Budget” to reverse the changes to the IR35 rules bring the legislation back to where it was before 6...
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New lease of life for Company Share Option Plans?
By Rasmus Berglund Tom Ingham
Part of the Chancellor’s “mini-Budget” on Friday 23 September included news that, from 6 April 2023, the longstanding limit on the value...
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Bankers’ bonuses: the cap is scrapped
By Tom Ingham
As part of the Chancellor’s £45bn package of tax cuts set out in the “mini-Budget” on 23 September, it was announced that the "bankers’...
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Reversal of changes to off-payroll worker rules (IR35)
By Philip Swinburn
The Chancellor announced this morning at the “mini-Budget” that the recent changes to the “off-payroll worker” rules (commonly referred...
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Is working from a holiday home about to become simpler? OTS launches review of remote working
By Rhiannon Kinghall Were Philip Swinburn
The pandemic has created a notable shift in the approach individuals and companies are taking to remote working which prompts a number of...
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Employment status – status quo
By Philip Swinburn Matthew Ramsey
The thorny question of whether someone is a worker, an employee or self-employed (for employment rights purposes) and an employee or...
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EU court dismisses CFC State aid appeal
By Bezhan Salehy
Yesterday the EU General Court delivered its judgement in the Controlled Foreign Company (CFC) state aid case. Both the UK government and...
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Challenges and opportunities for ESG-linked pay in 2022
By Lucy Urwin
Last week Ras Berglund and I spoke at the ESOP Centre’s 2022 Share Schemes Symposium about the growing impact of ESG on executive...
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The New Year to-do list for global tax reform
By Gregory Price
Last year ended with the publication of model rules for the OECD's project to achieve a global minimum corporate tax rate of at least...
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Labour announces plans to tax carried interest as income
By Lawrence Parkin
Shadow Chancellor Rachel Reeves has announced that Labour, if the party wins the next general election, will target the carried interest...
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ATAD 3: the writing on the wall for EU holding companies?
By Rhiannon Kinghall Were
The European Commission (EC) set out its ambitions for a 21st century tax system in May 2021. Since then, it has published a consultation...
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No more tears for Boohoo plc
By Saba Palizi
Boohoo plc has become the latest listed company to tie its executive remuneration arrangements to specific ESG targets. The company has...
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Is an EU carbon border tax on the horizon?
By Lucy Urwin Riley Forson
Not only are carbon border taxes an interesting policy proposal in theory (on which we recently reflected here), but something that some...
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ESG in the boardroom: the rise of the "CFSO"?
By Lucy Urwin Finn Halton
Given the popular view that a company’s ESG profile can have a material effect on its financial performance, you might expect that...
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