Minutes of Meeting between Tax Committee of SPL and HMRC

Minutes of meeting between Tax Committee of Share Plan Lawyers Group and HMRC.  Matters discussed include:

  1. Clawback and Malus;
  2. HMRC Guidance on tax-favoured plans;
  3. Set-up costs for tax-favoured plans;
  4. Market value;
  5. 20 Day Rule
  6. Questions on Annual Returns both tax-favoured and non-tax favoured;
  7. SIP restriction/forfeiture question;
  8. Manual related questions – SIP manual;
  9. Manual related questions – SAYE manual;
  10. Manual related questions – CSOP manual;
  11. Manual related questions – EMI manual.
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Keywords: 20 Day Rule, CGT, Clawback, CSOP, Death, Dividend income, EMI, Financial Reporting Council, Forfeiture, FSA, Malus, PAYE, Qualifying employee, Retirement, SAYE, Self-certification, SIP
Categories: Document archive, HMRC compliant plans, Tax and trust law issues