Gill Parnell

This Practice Note has been archived and is not maintained. This Practice Note examines the impact that Brexit and the upcoming end of the transition period on 31 December 2020 will have on various aspects of share schemes. This Practice Note is produced in partnership with Jeremy Edwards and Gill Murdoch of Baker McKenzie LLP

This Practice Note discusses the taxation of internationally mobile employees (IMEs) and directors in relation to employment-related securities charged to tax within Part 7 of the Income Tax (Earnings and Pensions) Act 2003. It focuses on both the income tax and National Insurance contributions implications in these circumstances. This Practice Note is written in partnership with Jeremy Edwards and Gillian Murdoch of Baker Mackenzie.

This Practice Note discusses the taxation of internationally mobile employees (IMEs) and directors in relation to securities options charged to tax within Chapter 5 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003. It focuses on both the income tax and National Insurance contributions implications in these circumstances. This Practice Note is written in partnership with Jeremy Edwards and Gillian Murdoch of Baker McKenzie.

This Practice Note discusses some of the key potential benefits and issues that a company should consider when deciding whether to implement a long-term incentive plan (LTIP).

This Practice Note examines the circumstances in which an overseas company should implement a UK specific sub-plan for option grants to its UK employees. The design and common provisions for a sub-plan are considered, as well as the different approaches to be used depending upon whether the UK option grants are intended to receive tax favourable status.

This Practice Note provides an overview of the legal issues that an employer should consider when an employee, employed by and working for the benefit of a UK entity, is working remotely outside the UK. It considers immigration issues, mandatory employment rights, employee benefits, employer registration requirements, health and safety issues, data protection, social security issues, income tax and withholding obligations and the need to consider whether a permanent establishment of the employer may arise in the remote working location.