Results for tag "Change of Control"

Mark-up of Revised SAYE Section of HMRC ESSUM Manual

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

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/

Issues Log for mini-meeting with HMRC on 9 July 2012

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/

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/

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 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 […]

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

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; […]

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

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