United Kingdom – Several Measures in Finance Bill Affecting Globally-Mobile Workforce

United Kingdom – Several Measures in Finance Bill...

On March 27, 2014, the U.K.’s 2014 Finance (No. 2) Bill (“FB 2014”) was published embodying measures announced in the Budget which come into force between Budget day and April 5, 2014 (or during the 2014/15 tax year). Publication of a number of relevant consultations is also anticipated in the coming days This newsletter highlights various provisions in FB 2014, including changes to the U.K. income tax treatment of share-based forms of awards granted to internationally mobile employees; capital gains taxation on property; anti-avoidance measures; and changes to income tax and National Insurance contributions rates, thresholds, deductions, and allowances.

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