Results for tag "Business sale"

Minutes of meeting of HMRC and the Tax Committee of the Share Plan Lawyers on 5 February 2014

Minutes of meeting held on 5 February 2014 between the Tax Committee of SPL and some other SPL members and HMRC to discuss the draft legislation on approved plans for inclusion in the Finance Bill 2014 which was published on 10 December 2013. Attached to the minutes of the meeting are (1) the draft SPL […]

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

SPL submission to HMRC and HM Treasury regarding draft approved plans legislation for Finance Bill 2014

SPL submission from February 2014 regarding the draft legislation on tax advantaged employee share schemes for the Finance Bill 2014 published by HMRC and HM Treasury on 10 December 2013. The draft legislation to which SPL’s comments relate is attached to the end of the submission.

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

Minutes of a meeting with the Inland Revenue on 2 December 2003

Minutes of a meeting with the Inland Revenue on 2 December 2003 regarding the following: Schedule 22 – Finance Act 2003: time of acquisition of shares; earn-outs; matching share award plans; meaning of “securities option”; and BVCA/IR joint memorandum on managers’ equity. Schedule 23 – Finance Act 2003 – Relief where relevant shares in consortium […]

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with the Inland Revenue on 21 April 2004 regarding: New reporting requirements; Inland Revenue source material – out-of-date material on Inland Revenue website; when certain gains realised by the exercise of a replacement share option where the original option was obtained before 6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/

Agenda for the Inland Revenue Mini Meeting on 21 April 2004

Agenda for the Inland Revenue Mini Meeting on 21 April 2004.

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

HMRC ruling dated 25 January 2007 on corporation tax deduction on transfer of business

Letter from Nic Clarke at HMRC dated 25 January 2007 which sets out the HMRC view on the availability of a corporation tax deduction for option exercises following a business sale (e.g a TUPE transfer).

http://shareplanlawyers.org/knowhow-archive/19/

Letter dated 18 November 2004 regarding corporation tax deduction on transfer of a business or a subsidiary

Letter from the Inland Revenue dated 18 November 2004 confirming whether the transferee or the transferor obtains the benefit of the statutory corporation tax deduction under Schedule 23 of the Finance Act 2003 on the transfer of a business or a subsidiary.

http://shareplanlawyers.org/knowhow-archive/19/

Corporate Tax Aspects of Share Plans

Freshfields Bruckhaus Deringer, 65 Fleet Street, London, EC4Y 1HS

http://shareplanlawyers.org/training-archive/2012/

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