85 results found for takeover. Showing page 6 of 9.
Training talk on executive pay and governance update
... NEX FTSE 250 Report Blue Against 59.8% Full vesting/carry-over of outstanding PSPs under proposed takeover CRH FTSE 100 Report Amber Against 60.3% Substantial salary increase and LTIP increase for CFO ...
Minutes of meeting between SPL tax committee and HMRC on 21 January 2008
... options, even in the unusual cases when there is an income tax liability (exercise following takeover or sale of subsidiary). But the statutory authority for this exemption is far from clear, and the NI ...
Training talk on share plans and PAYE
... • Shares acquired by an employee under a Schedule 3 SAYE option scheme (e.g. exercise on a non- cash takeover) • Shares acquired by an employee under a Schedule 4 CSOP where exercised between third and tenth ...
Minutes of 2004 annual meeting between SPL and HMRC on 29 November 2004
... where previously it could not have been. For example, where there is only a prospect of a takeover rather than immediately before a takeover occurring. The Inland Revenue said that whether a change ...
Minutes of meeting between SPL tax committee and HMRC on 10 July 2008
... options, even in the unusual cases when there is an income tax liability (exercise following takeover or sale of subsidiary). But the statutory authority for this exemption is far from clear, and the NI ...
Agenda for annual meeting between HMRC and SPL on 10 January 2017
... to this issue. Please can HMRC provide an update? 10 Acquisition of partnership shares on a cash takeover This question assumes the following circumstances: A company operates a SIP established pursuant ...
Minutes of meeting between SPL and HMRC on 21 July 2016
... anything less than full market value on the disposal of the relevant shares, including on any takeover that may occur during the holding period, such that there is an argument that a restriction of this ...
SPL submission on changes to approved plans as part of Finance Bill 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 ...
OTS consultation on approved plans
... set out in paragraph 3.139. 2.49 Otherwise – for example when an employee leaves or there is a takeover, sale or change of control as set out above – EMI qualifying options must be exercised within a ...
Minutes of annual meeting between SPL and HMRC on 22 January 2014
... is court- sanctioned and becomes effective (or is ultimately effected by way of a general takeover offer) and the arrangement/offer did not apply to the shares already held by the offeror? If HMRC ...