Agenda for HMRC Technical Meeting held on 25 January 2011

Agenda for HMRC Technical Meeting. Matters on agenda include:

  1. Disguised Remuneration
    • SPLG paper from December
    • Relevant steps and the application of section 554O
    • Applicaiton of section 554N
    • The application of the new rules to market value/commercial arrangements
  2. HMRC approved schemes
    • The abolition of default retirement age: effect on SAYE schemes
    • Malus clauses in CSOPs
    • Recovery of employer’s NICs in respect of CSOP options
    • Ancillary documents generally
    • EMI options – Finance (No 3) Act 2010 change
  3. Miscellaneous
    • Council service spin-outs
    • HMRC agreement to share valuations – current practice
    • Corporation tax deductions outside Part 12 CTA 2009 (formerly Schedule 23)
    • HMRC requests for information
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Keywords: Accounting, Age discrimination, Amending Plan Rules, Cash alternative, Cash award, Cash bonus, CGT, Corporation tax, Corporation tax deduction, CSOP, EBT, EMI, EMI disqualifying event, EMI qualifying company, Employee loans, Employer's NICs, FSA, FSA Remuneration Code, HMRC compliant plans, Income tax, Malus, PAYE, Performance condition, Permanent Establishment, Retirement, s.431 elections, SAYE, Share valuation, SIP
Categories: Document archive, HMRC meetings