85 results found for takeover. Showing page 9 of 9.
Minutes of a meeting between HMRC and SPL on approved plans on 5 February 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 ...
SPL submission to OTS on CGT
... there can be some unfairness/uncertainty in how the share pooling rules operate in the context of a takeover where the employee holds shares received at different times and/or on different tax bases (e.g. a ...
OTS final report on unapproved plans
... amendment of Part 12 Corporation Tax Act 2009 to allow corporation tax relief where there is a takeover by an unlisted company. 15 3 Recommendation A: the “marketable” security Recommendation A: closer ...
Minutes of the annual meeting between SPL and HMRC on 28 November 2000
... had found them useful. • If cases are urgent because of a genuine commercial reason, e.g. flotation/takeover, the lawyers should let the relevant examiner know as soon as possible and agree a timetable. • The ...
OTS interim report on unapproved plans
... an old option is exchanged for a new option, usually over shares in a new parent company following a takeover (see Replacement option) Savings-related or SAYE share option scheme Tax advantaged, all-employee ...