HMRC – Minutes of Annual Technical Meeting – 26 January 2016

Minutes of Annual Technical Meeting with HMRC

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Keywords: "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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