Minutes of meeting between HMRC and the Tax Committee of Share Plan Lawyers on 9 July 2012

Minutes of meeting. Items discussed include:

  1. Response to OTS simplification proposals
  2. Share valuation for PAYE purposes
  3. SAYE leaver exercise periods having to extend after lapse dates triggered by corporate transactions
  4. PAYE – Real Time Information
  5. Points further to 25 January 2012 meeting
  6. SIPs – demerger of non-EU company
  7. SIPd – meaning of the “same provision”
  8. Approved schemes – restrictions – pre-emption
  9. Clawback and CSOPs
  10. Clawback and tax recovery
  11. PAYE: Section 222
  12. OT code
  13. Disguised remuneration – right to early receipt of shares
  14. Disguised remuneration – Gross misconduct forfeiture condition
?attachment_id=826 download View | Download
Keywords: Change of Control, Clawback, CSOP, Demerger, Disguised Remuneration, Forfeiture, Good Leaver, Gross misconduct, HMRC compliant plans, NICs, OT Code, OTS, PAYE, Pre-emption rights, Qualifying Shares, RTI, s.222 charge, SAYE, Self-certification, Share valuation, SIP
Categories: Document archive, HMRC meetings