Results for tag "Change of Control"

Mark-up of Revised SAYE Section of HMRC ESSUM Manual (Download Publication)

ESSUM30105 to ESSUM39900 draft with amendments.

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

Minutes of meeting of HMRC and the Tax Committee of the Share Plan Lawyers on 5 February 2014 (Download Publication)

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 (Download Publication)

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/

Issues Log for mini-meeting with HMRC on 9 July 2012 (Download Publication)

Issues log for mini-meeting with HMRC on 9 July 2012 containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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

Agenda of Mini-Meeting with HMRC on 20 May 2009 (Download Publication)

Agenda of Mini-Meeting with HMRC on 20 May 2009, including extract from Inland Revenue Manual dated October 1995 re SAYE plans/”squeeze out rights” (ref para 2.9); and article by Ronnie Macdonald re EBT Subtrusts (ref para 10).

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

Minutes of a Technical Meeting with HMRC on 21 January 2008 (Download Publication)

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/

Agenda for HMRC Technical Meeting on 21 January 2008 (Download Publication)

Agenda for 2007 (Jan 2008) HMRC Technical Meeting. Items on Agenda include: Approved Schemes and EMI 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 Sharesave plans – salary deduction NI on exercise of Sharesave options […]

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

Issues log for a Technical Meeting with HMRC on 21 January 2008 (Download Publication)

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/

IPOs and Corporate Transactions

Slaughter and May, One Bunhill Row, London EC1Y 8YY

http://shareplanlawyers.org/training-archive/2011/

Note of meeting between HMRC and the Tax Committee of SPL on 28 April 2011 (Download Publication)

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/

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