Results for tag "Amending Plan Rules"

Mark-up of Revised SAYE Section of HMRC ESSUM Manual

ESSUM30105 to ESSUM39900 draft with amendments.

http://shareplanlawyers.org/knowhow-archive/26/

Issues log for the Annual Technical meeting with HMRC on 16 January 2013

Issues log for the 2013 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

http://shareplanlawyers.org/knowhow-archive/8/

Minutes of the Annual Technical Meeting of the Share Plan Lawyers with HMRC on 16 January 2013

Minutes of the Annual Technical meeting of the SPL with HMRC on 16 January 2013. Matters covered include: the roles and responsibilities of the HMRC representatives attending the meeting and three areas of ongoing work on which SPL feedback would be particularly welcomed by HMRC: (1) the consultation on HMRC approved plans; (2) the relevance […]

http://shareplanlawyers.org/knowhow-archive/8/

Minutes of a Mini-Meeting with HMRC on 20 May 2009

Minutes of a Mini-Meeting with HMRC on 20 May 2009 (not yet agreed with HMRC)

http://shareplanlawyers.org/knowhow-archive/8/

Agenda for HMRC Technical Meeting held on 25 January 2011

Agenda for HMRC Technical Meeting. Matters on agenda include: Disguised Remuneration SPLG paper from December Relevant steps and the application of section 554O Applicaiton of section 554N The application of the new rules to market value/commercial arrangements HMRC approved schemes The abolition of default retirement age: effect on SAYE schemes Malus clauses in CSOPs Recovery […]

http://shareplanlawyers.org/knowhow-archive/8/

Minutes of 2010 Technical Meeting on 25 January 2011

NB THESE MINUTES HAVE NOT BEEN AGREED WITH HMRC. Minutes of 2010 Technical Meeting (held 25 January 2011). Questions re HMRC approved schemes the abolition of default retirement age: effect on SAYE Malus clause in CSOPs recovery of employer’s NIC in respect of CSOP options Ancillary documents generally EMI options – Finance (No 3) Act […]

http://shareplanlawyers.org/knowhow-archive/8/

Issues Log for the Annual Technical meeting with HMRC on 25 January 2012

Issues log for the Annual Technical meeting with HMRC on 25 January 2012. Please note that Minutes for this meeting supersede this log.

http://shareplanlawyers.org/knowhow-archive/8/

Notes of Technical Meeting with HMRC on 25 January 2012

Notes of Technical Meeting with HMRC on 25 January 2012 at 10.30 am. Including discussion of: ESSU Share Incentive Plans: Notification of Award Share Incentive Plans: Minimum amount for Partnership Share acquisition Share Incentive Plans: effect of a demerger of a non-EU company on SIP participants Share Incentive Plans: cessation of “association” on a demerger […]

http://shareplanlawyers.org/knowhow-archive/8/

Minutes of a meeting with HM Revenue & Customs on 7 December 2005

Minutes of a meeting with HM Revenue & Customs on 7 December 2005 to discuss the following: disapplying restrictions on shares to obtain approval of a CSOP; the impact of takeovers on the approved status for approved shares and corporation tax relief for approved and unapproved schemes; the position where shares are provided for an […]

http://shareplanlawyers.org/knowhow-archive/8/

Issues log for the Meeting with HMRC on 7 December 2005

Issues log for the 2005 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

http://shareplanlawyers.org/knowhow-archive/8/

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