This gist for the issue described here: http://ubuntuforums.org/showthread.php?t=2182609&p=12823774#post12823774

r8101_n.c.patch

--- r8101_n.c	2013-10-22 11:46:05.822536955 -0700
+++ r8101_n_new.c	2013-10-22 11:44:55.134534000 -0700
@@ -1904,6 +1904,9 @@
         rtl8101_rx_hwaccel_skb(skb, tp->vlgrp, swab16(opts2 & 0xffff));
         ret = 0;
     }
+#elif LINUX_VERSION_CODE >= KERNEL_VERSION(3,10,0)
+    if (opts2 & RxVlanTag)
+        __vlan_hwaccel_put_tag(skb, htons(ETH_P_8021Q), swab16(opts2 & 0xffff));
 #else
     if (opts2 & RxVlanTag)
         __vlan_hwaccel_put_tag(skb, swab16(opts2 & 0xffff));
@@ -1967,7 +1970,11 @@
     else
         tp->cp_cmd &= ~RxChkSum;
 
+#if LINUX_VERSION_CODE >= KERNEL_VERSION(3,10,0)
+    if (dev->features & NETIF_F_HW_VLAN_CTAG_RX)
+#else
     if (dev->features & NETIF_F_HW_VLAN_RX)
+#endif
         tp->cp_cmd |= RxVlan;
     else
         tp->cp_cmd &= ~RxVlan;
@@ -7292,7 +7299,11 @@
 #endif
 
 #ifdef CONFIG_R8101_VLAN
+#if LINUX_VERSION_CODE >= KERNEL_VERSION(3,10,0)
+    dev->features |= NETIF_F_HW_VLAN_CTAG_TX | NETIF_F_HW_VLAN_CTAG_RX;
+#else
     dev->features |= NETIF_F_HW_VLAN_TX | NETIF_F_HW_VLAN_RX;
+#endif
 #if LINUX_VERSION_CODE < KERNEL_VERSION(2,6,22)
     dev->vlan_rx_kill_vid = rtl8101_vlan_rx_kill_vid;
 #endif//LINUX_VERSION_CODE < KERNEL_VERSION(2,6,22)
@@ -7304,8 +7315,13 @@
     tp->cp_cmd |= RxChkSum;
 #else
     dev->features |= NETIF_F_RXCSUM | NETIF_F_SG;
+
+#if LINUX_VERSION_CODE >= KERNEL_VERSION(3,10,0)
+    dev->hw_features = NETIF_F_RXCSUM | NETIF_F_HW_VLAN_CTAG_TX | NETIF_F_HW_VLAN_CTAG_RX;
+#else
     dev->hw_features = NETIF_F_SG | NETIF_F_IP_CSUM | NETIF_F_TSO |
                        NETIF_F_RXCSUM | NETIF_F_HW_VLAN_TX | NETIF_F_HW_VLAN_RX;
+#endif
     dev->vlan_features = NETIF_F_SG | NETIF_F_IP_CSUM | NETIF_F_TSO |
                          NETIF_F_HIGHDMA;
 #endif