84 results found for takeover. Showing page 3 of 9.
SPL response to HMRC consultation on approved plans
... to appreciate that the issue highlighted is not limited to cash takeovers but rather to any takeover be it cash or a share for share offer where option rollover is not offered by the acquiring company. ...
Agenda for meeting of SPL tax committee and HMRC on 19 June 2007
... exercise trigger which gives rise to regular problems on takeovers. This is because where there is a takeover offer where shareholders are offered cash (which is the case in a large number of takeovers), there ...
Minutes of a meeting of the SPL tax committee and HMRC on 14 October 2003
... tax manual towards the end of this year. 3. Irrevocable Undertakings given by directors on a takeover The Revenue agreed to look again at the written answer they had given in relation to irrevocable ...
Minutes of meeting of SPL tax committee and HMRC on 18 October 2006
... simply 4 (21898686.02) implementing existing rules and applying them to the circumstances of the takeover. Share Plan Lawyers would therefore discuss this further with Kevin Meehan. Colin Gibson said that ...
Agenda for a meeting between the SPL tax committee and HMRC on 15 June 2006
... not possible to obtain such irrevocable undertakings from all shareholders in the circumstances of a takeover and in particular rule 4.3 of the City Code on takeovers and mergers restricts the ability of a ...
SPL response on CGT changes
... are generally not in control of when their shares in employing companies are sold by way of a takeover. In this regard, it might be helpful for an exception from any requirement to hold shares for a ...
Minutes of annual meeting of SPL and HMRC on 7 December 2005
... issue arises because many awards only become exercisable on a change of control (e.g. pursuant to a takeover offer or scheme of arrangement). In such a case, it is considered that the time to consider the ...
Issues log for a meeting beteeen SPL and HMRC on 16 December 2006
... already provide for options to be exercised early for a six month period after the occurrence of a takeover, but there is no lapse provision at the end of that period, and so the option does not lapse until ...
Issues log for annual meeting of SPL and HMRC on 7 December 2005
... issue arises because many awards only become exercisable on a change of control (eg pursuant to a takeover offer or scheme of arrangement). In such a case, it is considered that the time to consider the ...
Agenda for annual meeting between HMRC and SPL on 26 January 2016
... exercise of options on takeovers – SAYE and CSOP SPL continues to experience clients’ frustration on takeover bids where the receipt of any non- cash consideration (whether shares or loan notes) means that ...