85 results found for takeover. Showing page 5 of 9.
SPL submission on draft legislation for unapproved plans
... be consistent. 5.2 Section 1016(1A) – corporation tax relief on the exercise of options following a takeover This new section restricts the period for relief on the acquisition of securities following a ...
Agenda for tax committee and HMRC meeting on 9 July 2014
... DAY RULE 5.1 FA 14 introduces new provisions for tax relief on exercise shortly before and after a takeover for CSOP and SAYE options. 5.2 We would like to discuss how these provisions affect new and existing ...
Training talk on MAR
... of transactions, e.g. new share issues by issuers, sales on behalf of substantial shareholders, takeover bids, and can apply whether or not inside information is to be disclosed. Case by case analysis will ...
Minutes of a meeting between SPL and HMRC on 11 November 1998
... transfers for the purposes of Section 69(1). It follows that a disposal of shares pursuant to a takeover offer in consideration for cash, including pursuant to a compulsory acquisition process under ...
Agenda for a meeting of the SPL tax committee and HMRC on 21 April 2004
... now common for takeovers to use the scheme of arrangement mechanism rather than the general offer. A takeover would not be regarded as a reconstruction or amalgamation unless it is on a pure share for share ...
Supplemental answers from HMRC from annual meeting on 16 January 2013
... Hogan Lovells It can happen that for example, because of administrative error or a takeover a scheme ceases to be one of the four tax-advantaged share and share option schemes. Such a scheme ...
Minutes of the annual meeting between SPL and HMRC on 22 February 2000
... must depend on its own facts. A. ALL SCHEMES A.1 STATUS OF APPROVAL OF LETTERS TO OPTIONHOLDERS ON TAKEOVER ETC. On a takeover, a letter will be sent to the target company’s share scheme participants ...
Minutes of a meeting between SPL and HMRC on 24 May 1995
... of the "group" can include any member of the acquiring (or controlling) company's group following a takeover. Note This is particularly important in the context of a takeover where quite often employees may be ...
Agenda 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 ...
Agenda for meeting between SPL tax committee and HMRC on 27 March 2007
... law that will have an impact on share schemes:- Date Legislative Provision Comment 20 May 2006 Takeover Directive (Interim Implementation) Regulations 2006 (Regulation 30/Schedule 2) (the “Regulations”) ...