Results for tag "Cash award"

Issues log for Technical Meeting with HMRC on 12 January 2009

Issues log for the 2009 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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

HMRC issues Log for Technical Meeting held on 20 January 2010

Issues log for the 2010 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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

Note of meeting between HMRC and the Tax Committee of SPL on 28 April 2011

Note of meeting between HMRC and the Tax Committee of SPL to discuss proposed changes to legislation, albeit subject to ministerial and parliamentary approval including discussion of: 10 year awards securities awards Section 554K Leaver provisions Approved schemes Market value option Cash awards FAQ 24 re standard quoted company hedging of share plan awards Other […]

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/

Minutes of the annual Technical Meeting of the Share Plan Lawyers with HMRC on 12 November 1992

Minutes of a technical meeting with the Inland Revenue on 12 November 1992 regarding: the operation of PAYE on cash cancellation payments on a takeover in the light of Booth v Mirror Group Newspapers plc [1992] STC 615; Inland Revenue policy regarding the approved status of a scheme where arrangements approved by the Inland Revenue […]

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

Minutes of meeting between HMRC and the Share Plans Lawyers on 17 January 1991

Note of meeting with Inland Revenue Inspectors (Peter Stokes, Martin Fletcher and Linda Grant) on 17 January 1991 together with follow-up correspondence from the Inland Revenue (2 letters) dated 6 February 1991. At the meeting the following matters were considered: Approved CSOP:alteration of the conditions for exercise of options after the date of grant; effect […]

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

Minutes for meeting of HMRC and the Tax Committee of the Share Plan Lawyers on 13 September 2012

Minutes of meeting. Items discussed include: HMRC Manuals Meaning of “substantial part” in EMI guidance Independence requirement Overall limit where acquiring company is an EMI qualifying company Right to acquire shares – effect of cash alternative Application of section 144ZA where options are satisfied by someone other than the grantor Self-certification Linkage between self-certification/Restrictions Provision […]

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

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