Issues log for the Annual Technical meeting with HMRC on 16 January 2013

Issues log for the 2013 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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Keywords: Amending Plan Rules, CGT, CSOP, Demerger, Discretion, Disguised Remuneration, Dividend income, EBT, EMI, EMI qualifying company, Employer's NICs, Good Leaver, HMRC compliant plans, IR35, Material change, NICs, Non-executive directors, Parallel options, PAYE, Performance condition, Permanent Establishment, Plan limits, Restricted securities, s.222 charge, s.431 elections, Self-certification, Share valuation, SIP, Taper relief
Categories: Document archive, HMRC meetings