85 results found for takeover. Showing page 4 of 9.
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 ...
HMRC consultation on unapproved share plans
... • share for share exchanges and rollovers; • the availability of corporation tax relief following takeover of a company; • the taxation of ERS awarded to internationally mobile employees; • section 222 of ...
HMRC consultation on approved plans
... apply in specific circumstances, such as where a participant leaves their employment or on the cash takeover of a business. 1.7 In some cases the OTS’s recommendation contains a detailed proposal for change, ...
Minutes of a meeting between SPL tax committee and HMRC on 27 July 2015
... a rule which gives discretion to directors to invoke the new 20 day provisions on a particular takeover has been discussed at a previous meeting. SPL argued that it should, on the basis that HMRC are ...
Letter to HMRC on SAYE simplification
... no reason why interest should not be paid in these cases. Participants who have to exercise on a takeover in the first year of the arrangement can be disadvantaged and it can also lead to some perverse ...
Issues log for meeting of SPL tax committee and HMRC on 18 October 2006
... relating to a number of issues that arise when the compulsory acquisition procedure is operated on a takeover and the other dealing with schemes of arrangements. The papers make a number of suggestions as to ...
Training talk on SIPs
... in one basket – Financial Education How are shares purchased? EBT? If trust in play still from a takeover of old company, can it be used for the new SIP for beneficiaries of old trust? Invoices – allow ...
Minutes of a call between SPL tax committee and HMRC on 29 November 2018
... a copy of the new prospectus should contact ESSU. 2. Sharesave – arrangements in relation to takeover situations The Finance Act 2014 introduced a range of provisions designed to preserve tax-advantaged ...
Minutes of a meeting between SPL tax committee and HMRC
... a copy of the new prospectus should contact ESSU. 2. Sharesave – arrangements in relation to takeover situations The Finance Act 2014 introduced a range of provisions designed to preserve tax-advantaged ...
Minutes of annual meeting of 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 ...