Minutes of meeting of HMRC and the Tax Committee of the Share Plan Lawyers on 5 February 2014

Minutes of meeting held on 5 February 2014 between the Tax Committee of SPL and some other SPL members and HMRC to discuss the draft legislation on approved plans for inclusion in the Finance Bill 2014 which was published on 10 December 2013.

Attached to the minutes of the meeting are (1) the draft SPL submission which was discussed at the meeting (a revised submission was sent to HMRC on 14 February 2014) and (2) extracts from the draft legislation for the Finance Bill 2014 published on 10 December 2013 which relate to the HMRC approved plans

?attachment_id=1320 download View | Download
Keywords: Business sale, Change of Control, Clawback, Corporation tax deduction, CSOP, EMI, Forfeiture, HMRC compliant plans, Leavers, Plan limits, Reorganisation, Rollover, SAYE, Self-certification, SIP, Takeover, Tax reporting
Categories: Document archive, HMRC meetings