Results for tag "Cash bonus"

Minutes of a Technical Meeting with HMRC on 21 January 2008

Minutes of 2007 Technical Meeting (held January 2008). Matters discussed at meeting include: Approved Schemes and EMI options Notification of grant of EMI options Cashless exercise facilities and EMI options Free share agreements for SIP schemes Associated companies for the purpose of SIP and SAYE schemes Supersave plans – salary deduction NI on exercise of […]

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

Issues log for a Technical Meeting with HMRC on 21 January 2008

Issues log for the 2008 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 Mini-Meeting with HMRC on 20 May 2009

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

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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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Minutes of a Technical Meeting with HMRC on 20 January 2010

NB Not agreed with HMRC. Minutes of 2009 (held January 2010) Technical Meeting. General questions re: conditional share rights/restricted share units – rights with dividend equivalents: timing of income tax/NIC liabilities Tax position where granted to employee resident outside UK Option exchanges Phantom share options PAYE penalties in relation to employee share incentives Bank Payroll […]

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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/

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 […]

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Note of a meeting with the Inland Revenue on 19 June 1997

Note of a meeting with the Inland Revenue on 19 June 1997. Considers: Profit Sharing Schemes – operation of PSS with cash payments, Inland Revenue practice in dealing with CREST share holdings and completion of tax returns; QUESTs – appointment of trustees, Inland Revenue clearance procedure, number of QUESTs established and qualification as “persons elected […]

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

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/

Minutes of a Mini Meeting with HMRC on 21 July 2004

Minutes of a Mini Meeting with HMRC on 21 July 2004

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

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