The UK government has announced as one of its annual Tax Administration and Maintenance Day actions that it will publish its response to the "umbrella" consultation " in due course ". Umbrella companies, staffing suppliers, end users and contractors will now have to wait to find out what, if anything...

CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations. In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied the provisions of Article 182 A of the French Tax Code (FTC), thereby...

Osborne Clarke has advised London-based tech group Onfido, an AI-based digital identity solution, on the French law aspects related to the sale of its entire share capital to US digital identity leader Entrust Corporation, which specialises in identity certification and verification around payment methods. This sale will enable Entrust Corporation...

Companies operating employment-related securities arrangements are reminded that they must submit their annual returns for the tax year ending 5 April 2024 by 6 July 2024. What are employment-related securities? Employment-related securities (ERS) arrangements include: Tax-advantaged plans . Enterprise Management Incentive (EMI) options, Company Share Option Plan, Share Incentive Plan...

In this edition, we cover developments in employee share plans in the UK including the extension of the EMI notification period (for EMI options granted on or after 6 April 2024) and the upcoming 6 July deadline for companies to file their employment-related securities annual returns. We also look at...