84 results found for takeover. Showing page 7 of 9.
Issues log for annual meeting between SPL and HRMC on 16 January 2013
... The guidance at EIM45305 says: 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 meeting of SPL tax committee and HMRC on 16 March 2003
... option. The problem only arises when an income tax arises on the exercise of options (typically on a takeover). It was agreed to address this question further at a mini-meeting with the benefit of specialist ...
Minutes of annual meeting between SPL and HMRC on 21 January 2004
... facto filing. The Inland Revenue would prefer to see letters sent to optionholders at the time of a takeover, but maturity letters, e.g. those merely informing optionholders that options are now exercisable ...
Minutes of meeting between SPL tax committee and HMRC on 27 March 2007
... further. The Committee noted that a common change was to introduce a lapse provision following a takeover so that an offeror could be assured of acquiring 100% of a target company. Other changes might be ...
Minutes of tax committee and HMRC meeting on 9 July 2012
Minutes of tax committee and HMRC meeting on 9 July 2012 7 September 2012 65kb PDF Your download should start automatically. If not download directly . Contact us Contact us Website developed by ...
Minutes of annual meeting between SPL and HMRC on 10 January 2017
... HMRC continued to review its position on this issue. 10 Acquisition of partnership shares on a cash takeover This question assumes the following circumstances: • A company operates a SIP established pursuant ...
Minutes of annual meeting between SPL and HMRC on 29 January 2015
... for companies (amongst others): 11/26227200_2/ 5 • the company may have been subject to a takeover or other corporate event before the end of the 12 month exercise window is completed, following ...
Minutes of annual meeting between SPL and HMRC on 16 January 2013
... in an option which normally vests after three years vesting after one year as a result of a 6 takeover. HMRC said that on the face of it, that would be a surrender and re-grant. SPL challenged this view. ...
Issues log for meeting between SPL and HMRC on 20 July 2005
... dividend; (iv) a dividend reinvestment plan; (v) a share split; (vi) an exchange of securities on a takeover. Is the answer to the above affected by whether the original shareholding was employment related? If ...
SPL table on gender pay reporting
... shares from the plan on non-income tax events This would include early good leaver events, most takeover events and the removal of shares after the five year holding period. Given that there is no section ...