Results for tag "Company reconstruction"

Issues Log for the Annual Technical meeting with HMRC on 25 January 2012

Issues log for the Annual Technical meeting with HMRC on 25 January 2012. Please note that Minutes for this meeting supersede this log.

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

Notes of Technical Meeting with HMRC on 25 January 2012

Notes of Technical Meeting with HMRC on 25 January 2012 at 10.30 am. Including discussion of: ESSU Share Incentive Plans: Notification of Award Share Incentive Plans: Minimum amount for Partnership Share acquisition Share Incentive Plans: effect of a demerger of a non-EU company on SIP participants Share Incentive Plans: cessation of “association” on a demerger […]

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

Minutes from SPL Mini Meeting with the Inland Revenue on 2 June 2003

Minutes from SPL Mini Meeting with the Inland Revenue on 2 June 2003.

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

Minutes of the annual Technical Meeting of the Share Plans Lawyers with HMRC on 13 November 1991

Minutes of a technical meeting with the Inland Revenue held on 13 November 1991 regarding: whether on the grant of options following the sale of a business or group re-organisation, the Inland Revenue will treat the emoluments of the previous office or employment as “relevant emoluments” for the purposes of Schedule 9, paragraph 28 of […]

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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