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Sleight of Ha(mmo)nd: Autumn Statement 2016
24 November 2016I was all ready to write about how the Autumn Statement was an audacious piece of misdirection, using a flashy reduction of corporation tax (to the much-rumoured rate of 15%, or maybe lower) to detract from less welcome announcements.
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Tax treatment of termination payments - the sting in the tail
16 August 2016In 2015, the Government launched a consultation to simplify the tax and national insurance (“NI”) treatment of termination payments. As previously reported, following that consultation the Government announced that it proposed to amend the rules with effect from 6 April 2018.
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Remuneration in financial services - new rules on deferral and clawback
29 June 2015New rules on deferral and clawback of variable remuneration are set out in a joint policy statement issued by the Prudential Regulation Authority (“PRA”) and the Financial Conduct Authority (“FCA”). They will apply to variable remuneration awarded for performance periods beginning on or after 1 January 2016.