The fierce controversies over "rewards for failure" has led to widespread calls for bonuses and share awards to be subject to clawback provisions.

The report is the first in what is intended to be an annual series of reports on their effect.

Mr. Cable stated that ten out of the twelve recommendations set out in the report of the High Pay Commission published in November 2011 are to be implemented "in practice or in spirit".

Bonuses paid to directors of a company (in the tax year 2004-05) which were structured as dividends under an avoidance scheme have been held by the First-tier Tribunal to be employment income and subject to income tax and NICs - Manthorpe Building Products Limited v HMRC [2012] UKFTT 82 (TC).

HMRC has published a set of FAQs dealing with national insurance contributions (NICs) on amounts subject to income tax under Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003).

Since 6 April 2011 employers have been required to apply an OT code on all payments (other than share based payments) made to an individual after the P45 has been issued.

Ireland's infrastructure challenges mirror global trends, and Addleshaw Goddard's Dublin roundtable revealed how international expertise can unlock progress.

The Accounting Standards Board (ASB) has published revised exposure drafts on the future of financial reporting in the UK (a copy can be found here).

Companies that are currently drafting their corporate governance statements may choose to consider the FRC's conclusion.

HMRC has published the annual return forms for different types of employee share arrangements for the tax year 2011-12.

On 24 March 2025, the European Commission adopted Delegated Regulation supplementing Regulation (EU) 2022/2554 (DORA) with regard to regulatory technical standards specifying the elements...

On 3rd December 2025 the FCA published its Policy Statement Improving the Complaints Reporting process (PS25/19).

On 15 July 2025, the Prudential Regulation Authority (PRA) published a consultation paper (CP17/25) on ‘Basel 3.1: adjustments to the market risk framework'.

When is a supply of staff not a standard-rated supply of staff? Potentially where it is a supply of locum medical practitioners falling within the scope of the VAT exemption under item 5 of VATA 1994 Sch 9 Group 7.

In this issue we provide an update on the next steps for the UK Cryptoassets regulation.

The Deputy Pensions Ombudsman (DPO) has upheld a complaint regarding a pension scheme's approach to currency conversion where the member's salary and bonus...

On 15 July 2025, the Bank of England (BoE) published a paper on maintaining a fit for purpose resolution regime. The paper outlines the BoE's approach to maintaining a fit-for-purpose...

On 21 May 2025, the European Commission published a legislative proposal to amend Directives 2014/65/EU (MiFID II) and (EU) 2022/2557 to extend certain mitigating measures currently available...

In this edition, we discuss latest developments in the UK and EU banking and investment regulation. This issue focuses on key papers relating to capital and prudential developments which were published in December 2025.

On 5 August 2025, the European Banking Authority (EBA) published a final report on the ‘draft regulatory technical standards on the calculation and aggregation of crypto exposure values...