Note of Mini-Meeting with HMRC on 30 June 2010

Note of Mini-Meeting with HMRC. Various matters discussed including:

(1) HMRC Announcements:

  • New head of ESSU
  • HMRC manpower
  • ESSU clerical work moved to Nottingham
  • Minister
  • Partly-paid shares

(2) Bank payroll tax

(3) CSOP changes

(4) Geared growth/EBT/DOTAS

  • consultation on geared growth share plans
  • Legislation on employee trusts
  • DOTAS

(5) Option exchanges

(6) Residence

(7) SAYE and retirement

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Keywords: Age discrimination, Anti-dilution limits, Bad Leaver, Cash bonus, Clawback, CSOP, Discretion, EBT, EMI, EMI disqualifying event, Employment-related security, Flowering shares, Forfeiture, Good Leaver, Growth shares, HMRC compliant plans, Income tax, Independence requirement, JSOP, Leavers, NICs, Performance condition, Ratchets, Remuneration Committee, Retirement, Rollover, RSUs, SAYE, SIP, Takeover, Transfer pricing
Categories: Document archive, HMRC meetings