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  • Sep05Thu, 5th Sep 2019SPL Training Event in Leeds - Thursday 5 September

    A presentation being given on topical updates including on corporate governance, CGT and ER changes, Brexit and MAR with speakers from Tapestry, Addleshaw Goddard, Eversheds Sutherland and Pinsent Masons.

    Event date: Thursday 5 September

    Event timings:

    5pm - registration
    5.30pm - training
    6.45 - 8pm - drinks

    Venue: Tapestry, 1 Aire Street, Leeds, LS1 4PR

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  • Sep10Tue, 10th Sep 2019SPL Training - Tuesday 10 September 2019

    A presentation being given by Mahesh Varia of Travers Smith

    Event date: Tuesday 9 September 2019

    Event time: 6pm

    Venue: Travers Smith LLP, 10 Snow Hill, Farringdon, London EC1A 2AL

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Tax and trust law issues

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• 15/01/2016Comments on Manuals review

  Comments on the draft ETASSUM manuals submitted by SPL (including additional SAYE comments from January 2016).

  tags: EMI Manuals review Qualifying companies SAYE SAYE Guidance Schedule 4 CSOP tax-advantaged share plan manual

  Download - (requires membership login)
• 26/11/2015Murray Case

  HMRC comment on share plan implications of Murray case.

  tags: Court of Session Murray Case cash payments deferred bonus awards employee trusts

  Download - (requires membership login)
• 29/01/2015HMRC - Minutes of Annual Technical Meeting - 29 January 2015

  tags: CSOP CSOP option certificates Capital Gains Clawback Death Demerger Disguised Remuneration Employee shareholder shares Guidance Malus Market Value Substitution Rule Market value of listed shares Money's worth charge Non-Uk company reorganisations Option adjustments Overseas equivalent legislation Paragraph 43(4) Parallel options Public offer exclusions Purpose test Qualifying replacement EMI option Reporting Roll-over differences SAYE SIP Share scheme manuals non-UK company reorganisatoin arrangement non-resident issues partnership share deductions reorganisations of share capital restricted stock units restrictions attaching to shares small companies substantial proportion tax-advantaged schemes tax-free earnings

  Download - (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:

  1. Clawback and malus
  2. HMRC guidance for tax-favoured plans
  3. Set up costs for tax-favoured plans
  4. Market value
  5. 20 day Rule
  6. Questions on Annual Rreturns, both tax-favoured and non-tax favoured
  7. SIP restriction/forfeiture question

  Manual-related questions:

  • SIP Manual
  • SAYE Manual
  • CSOP Manual
  • EMI Manual

   

  tags: 20 Day Rule CGT CSOP Clawback Death Dividend income EMI FSA Financial Reporting Council Forfeiture Malus PAYE Qualifying employee Retirement SAYE SIP Self-certification

  Download - (requires membership login)
• 05/06/2014HMRC Comments on manuals

  Email from Anne H Smith at HMRC giving responses to HMRC comments on HMRC manuals.  In particular specific queries relating to:

  • malus/clawback
  • section 409A
  • Ordinary Residence
  • EMI

  tags: CSOP EMI Financial Reporting Council Forfeiture Malus Ordinary residence Pre-emption rights Residency test SAYE SIP Section 409A

  Download - (requires membership login)

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Knowhow Archive

• Accounting
• Company Law
• Corporate Governance and Listing Rules
• Employment
  • Employment Law
  • GDPR
• Expatriate and international
  • Non-UK tax and legal issue
  • US issues for expatriates
• HMRC meetings
• Securities Law Issues
• Tax and trust law issues
  • General Tax and NICs
  • HMRC compliant plans
  • Non-HMRC compliant share plans and arrangements
  • Trusts
• Transactions