Results for tag "Bad Leaver"

Minutes of mini-meeting between HMRC and the Tax Committee of the Share Plan Lawyers Group held 10 July 2008

Minutes of mini-meeting between HMRC and the Tax Committee of the Share Plan Lawyers Group held 10 July 2008. Matters discussed include: (1) Simplification process update; (2) Issues list. Issues discussed include: (1) PAYE health checks; (2) Averaging for AIM companies’ approved and EMI option schemes; (3) Non-resident and non ordinarily resident employees acquiring shares; […]

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

Note of Mini-Meeting with HMRC on 30 June 2010

Note of Mini-Meeting with HMRC. Various matters discussed including: (1) HMRC Announcements: New head of ESSU HMRC manpower ESSU clerical work moved to Nottingham Minister Partly-paid shares (2) Bank payroll tax (3) CSOP changes (4) Geared growth/EBT/DOTAS consultation on geared growth share plans Legislation on employee trusts DOTAS (5) Option exchanges (6) Residence (7) SAYE […]

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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 […]

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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 […]

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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/

Minutes of a meeting with the Inland Revenue on 11 November 1998

Minutes of a meeting with the Inland Revenue on 11 November 1998. Considers the following: clawback of tax relief under QUESTs; cash cancellation payments by QUEST trustees; capital gains tax for QUEST trustees on disposal of shares and application of D35 to QUESTs; the period within which money received by QUEST trustees must be spent; […]

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Note of a meeting with the Inland Revenue on 8 September 1998

Note of a meeting with the Inland Revenue on 8 September 1998. Considers: The application of Section 140C (now repealed) on management buyouts where employees were not employed by the company whose shares they were given. Relationship between Section 140A and Section 162 (now repealed) Whether a companys’ shares become readily convertible assets just because […]

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Note of a meeting with the Inland Revenue on 28 November 2000

Note of a meeting with the Inland Revenue on 28 November 2000. Considers: whether the number of partnership shares bought under a Share Incentive Plan at the end of an accumulation period can be limited to the number which can be bought with the money put in; the circumstances in which matching shares could be […]

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

Mintues of a mini meeting with the Inland Revenue on 21 April 2004

Mintues of a mini meeting with the Inland Revenue on 21 April 2004 regarding: New reporting requirements; Inland Revenue source material – out-of-date material on Inland Revenue website; when certain gains realised by the exercise of a replacement share option where the original option was obtained before 6 April 1999 can be disregarded under Paragraph […]

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

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