Note of meeting with HMRC and the Tax Committee of SPL on 15 September 2011

Note of meeting with HMRC and the Tax Committee of SPL. Questions discussed include:

  1. Comments on DOTAS
  2. IHT and employer’s NICs
  3. Capital gains and satisfying options granted by another person
  4. SAYE and retirement
  5. CSOP and retirement
  6. SIP and loan notes – leaving employment or other income tax event
  7. OTS – HMRC-approved employee share schemes
  8. Disguised remuneration – NICs
  9. Disguised remuneration – PAYE and NICs
  10. Disguised remuneration – income tax
  11. Removal of surplus assets from SIP trust
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Keywords: CGT, CSOP, Deferred bonus, Disguised Remuneration, EBT, Employer's NICs, Growth shares, HMRC compliant plans, Income tax, Inheritance tax, JSOP, NICs, OTS, PAYE, Retirement, SAYE, SIP
Categories: Document archive, HMRC meetings