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Expanding into the EEA or UK for the first time

Flag on December 13th, 2022

What are the main considerations when expanding into the European Economic Area (EEA) or the UK for the first time? We have created a checklist of the top 10 considerations for a business taking its first steps in the EEA or UK. Tax and social security Hiring staff Expatriates Check Immigration rules How to incentivise […]

Dutch Government has announced its intention to limit tax relief on the 30%-ruling.

Flag on June 28th, 2022

Under the 30% ruling an employer can provide a tax-free allowance to qualifying employees recruited or seconded from abroad to cover expatriate expenses.  The maximum tax-exempt allowance is set at 30% of the employee’s income that is subject to Dutch tax.  The Dutch Government intends to introduce a maximum calculation base for the 30% tax free […]

CRD 3 and restrictions on remuneration in the financial services sector

on January 12th, 2010

STOP PRESS An amended version of CRD (the “Capital Requirements Directive”) 3 was published on 30 September 2010 by the Council of Europe. On 10 December 2010 the Committee of European Banking Supervisors (“CEBS”) published new guidelines on the Capital Requirements Directive (“CRD 3”).  These new guidelines are covered separately in our “Breaking News – […]

Compensation & Benefits: Publication of proposals from EHRC to reduce gender pay gap – voluntary participation encouraged from employers “straight away”

on January 3rd, 2010

Last year we reported that the Equality and Human Rights Commission (“EHRC”) had been asked by the Government to review private sector pay arrangements in an attempt to increase transparency in the area of pay and narrow the pay gap between men and woman (see Related Article below). Following consultation the EHRC has published its […]

Compensation & Benefits: Total Reward – What does success look like?

on January 3rd, 2010

Total Reward has enormous potential to improve business performance through an engaged workforce, and it is being harnessed and utilised by many UK companies Recent research from both Thomsons and the CIPD (see links in Resources below) show a third of all UK companies have adopted this approach, and many think it is the future […]

Compensation & Benefits: New PAYE penalty regime from April 2010

on January 3rd, 2010

HMRC has issued a draft order providing that the new penalty regime for late payment of income tax under PAYE will come into force from 6 April 2010 PAYE penalties are not currently charged.  However, given the ongoing drive by HMRC towards ensuring compliance, it is not surprising that a new penalty regime is being […]

Compensation & Benefits: UK Enterprise Management Incentives (“EMI”) schemes

on January 3rd, 2010

To become more attractive to non-UK companies Following on from the recent announcement by HM Revenue and Customs regarding a significant development concerning EMI schemes, the proposed amendment to the EMI legislation has been included in the Finance Bill 2010 and is intended to take effect from 6 April 2010. The change will relax the […]

Compensation & Benefits: An extra bank holiday in 2012!

on January 3rd, 2010

The government plans to create a one-time extra bank holiday on 5 June 2012 to mark Queen Elizabeth II’s Diamond Jubilee. In addition to the extra day of holiday, the existing bank holiday in late May will be moved to 4 June to form a long weekend of celebration. The extra holiday will currently only […]