Where approved share option plans are inappropriate or unavailable, companies may instead want to consider creating specific arrangements that may still be tax effective as a means of rewarding employees. The most common arrangements are joint share…
The Swiss/UK tax agreement, was finally signed and published on 6 October. Under the agreement, accounts held by individual UK taxpayers will be subject to a one-off deduction, provided that they were open on 31 December 2010 and are still open on 31…
Establishing when you are, and are not UK domiciled can be crucial for UK tax planning. As well as being able to access the remittance basis, non domiciliaries also have significant inheritance tax planning advantages and can make much more use of…