Tax and trust law issues
- 15/01/2016Comments on Manuals review
Comments on the draft ETASSUM manuals submitted by SPL (including additional SAYE comments from January 2016).
Download - (requires membership login) - 26/11/2015Murray Case
HMRC comment on share plan implications of Murray case.
Download - (requires membership login) - 29/01/2015HMRC - Minutes of Annual Technical Meeting - 29 January 2015Download - (requires membership login)
- 09/07/2014Questions and discussion items for meeting between HMRC and Tax Committee of Share Plan Lawyers on 9 July 2014
Subjects for discussion include:
General:
- Clawback and malus
- HMRC guidance for tax-favoured plans
- Set up costs for tax-favoured plans
- Market value
- 20 day Rule
- Questions on Annual Rreturns, both tax-favoured and non-tax favoured
- SIP restriction/forfeiture question
Manual-related questions:
- SIP Manual
- SAYE Manual
- CSOP Manual
- EMI Manual
Download - (requires membership login) - 05/06/2014Request for clarification from HMRC re new provisions in connection with the requirement to transfer partnership shares/dividend shares
Request for clarification re:
- circumstances in which provision may operate;
- circumstances where new taxing provisions apply;
- amount of tax charge
