Minutes of 2010 Technical Meeting on 25 January 2011

NB THESE MINUTES HAVE NOT BEEN AGREED WITH HMRC.

Minutes of 2010 Technical Meeting (held 25 January 2011). Questions re

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