HMRC meetings

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10/01/2017Minutes of Technical Meeting with HMRC 10 January 2017
Minutes of question session at Technical Meeting with HMRC 10 January 2017.
tags: CGT pooling CSOP - good leavers Disguised remuneration - CGT DOTAS and ER early withdrawal EU state aid and EMI exercising an SAYE option after the savings account has been closed Finance Bill 2017 Forced transfer of shares at undervalue Market Value of Shares new termination payments regime s222 ITEPA Section 86 trusts and holding companies Share buy-backs from offshore EBTs SIP shares on leaving employment
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21/07/2016Minutes of Mini-Meeting with HMRC - 21 July 2016
Minutes of the mini meeting between HMRC and the Tax Committee of SPL to discuss various current issues.
tags:
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26/01/2016HMRC - Minutes of Annual Technical Meeting - 26 January 2016
Minutes of Annual Technical Meeting with HMRC
tags: "40 days" "90 days" "dividend bearing" shares "international mobility conditions" "relevant employment" "special circumstances" £3 million limit 1019(2) CTA 2009 14(4) of TCGA 1992 Schedule 7D 20 day exercise windows 20 day provisions 524 ITEPA 2003 527 ITEPA 2003 Automatic Information Exchange (AIE) business sold outside group Capital Gains Tax CDOT CGT libaility Chapter 3C of Part 7 Chapter 5B Clawback Constituent companies Corporation tax relief CRS/DAC CSOP CT relief DBS Definition of "Shares" dividend allowance Double Taxation Agreement EMI EMI-Reorganisation provisions ERSM 110940 ERSM161065 ESSU ETASSU Manual exclusion clauses Finance Bill 2016 Internationally mobile employees leaver provisions loan notes Markev value in tax-favoured plans material interest Meaning of "remuneration" MV NICs non-cash consideration Non-tax favoured schemes Office of Tax Simplification online registration OT Code paragraph 12(3)(c) paragraph 49(1) Paragraph 97 Part 4 of Schedule 3 ITEPA 2003 Part7 ITEPA partnership shares plan shares qualifying EMI qualifying status RTI submissions s7(1)9a) SSCBA 1992 sale of business SAYE SAYE Code Schedule 2 ITEPA 2003 Schedule 2 to the Finance Act 2008 Schedule 4 ITEPA 2003 Schedule 5 Schedule 5 ITEPA 2003 Scheme Organiser section 1019(2) section 127 section 272 TCGA 1992 Section 431 elections section 476 ITEPA 2003 section 506(2B) ITEPA 2003 Securities and Strips Regulations 2015 (SI 2015/616) self-certification regime share pooling rules SIPS and section 498 ITEPA 2003 Takeover takeover bids Tax-Advantages Plans tax-favoured exercise of options tax-free exercise of SAYE and CSOP options TCGA 1992 territory of residence The Market Value of Shares Unacceptable features US FATCA Warrants
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27/07/2015HMRC Meeting on 27 July 2015
Minutes of the meeting of meeting of the SPL Tax Committee with HMRC on 27 July 2015
tags: Cash alternative Clawback Discretion Dividend income EMI Malus Purpose test SAYE Section 222 SIP Takeover Tax reporting
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04/03/2015Minutes of Meeting of Tax Committee of SPL with HMRC on 4 March 2015
tags: 20 Day Rule Clawback CSOP Definition of salary Internal reorganisations ITEPA lapse provision Malus manual content non-UK company reorganisation arrangement NSBC Option adjustments Overseas equivalent legislation Paragraph 40H Penalties Purpose test SAYE Schedule 4 ITEPA Tax withholding
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