79 results found for takeover. Showing page 8 of 8.
Annual meeting between SPL and HMRC on 12 January 2009
... Section 105A was introduced to help employees deal with the situation that often arises on a takeover, when they exercise approved and unapproved options on the same day. Basically it deems them to ...
Minutes of a meeting of the tax committee between HMRC and SPL on 6 December 2001
... of being regarded as a restriction for the purposes of paragraph 12. Typically in the context of a takeover offer, directors of the target company may be asked to give an undertaking that they will accept the ...
Minutes of a meeting between SPL tax committee and HMRC on 13 September 2012
... gave an example of a situation where HMRC had argued that restrictions on shares in the context of a takeover led to the entire scheme being disqualified. Clearly that result was problematic and to be avoided. ...
Minutes of meeting between SPL tax committee and HMRC on 13 September 2012
... gave an example of a situation where HMRC had argued that restrictions on shares in the context of a takeover led to the entire scheme being disqualified. Clearly that result was problematic and to be avoided. ...
Minutes of a meeting between HMRC and SPL on approved plans on 5 February 2014
... all relevant times met but that the plan only had a short life span because there was subsequently a takeover or other corporate event before the initial notification deadline. For example, a company ...
SPL submission to OTS on CGT
... there can be some unfairness/uncertainty in how the share pooling rules operate in the context of a takeover where the employee holds shares received at different times and/or on different tax bases (e.g. a ...
OTS final report on unapproved plans
... amendment of Part 12 Corporation Tax Act 2009 to allow corporation tax relief where there is a takeover by an unlisted company. 15 3 Recommendation A: the “marketable” security Recommendation A: closer ...
Minutes of the annual meeting between SPL and HMRC on 28 November 2000
... had found them useful. • If cases are urgent because of a genuine commercial reason, e.g. flotation/takeover, the lawyers should let the relevant examiner know as soon as possible and agree a timetable. • The ...
OTS interim report on unapproved plans
... an old option is exchanged for a new option, usually over shares in a new parent company following a takeover (see Replacement option) Savings-related or SAYE share option scheme Tax advantaged, all-employee ...