Results for tag "Convertible securities"

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 […]

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/

Minutes of a meeting with the Inland Revenue on 5 December 2002

Minutes of a meeting with the Inland Revenue on 5 December 2002. Considers:   how the surrender of options will affect individual limits under EMI schemes; when a change to a company’s articles of association will be considered a change to a key feature of a SIP; restrictions on the types of shares which can […]

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

Agenda for mini-meeting with the Inland Revenue on 20 October 2004

Agenda for mini-meeting with the Inland Revenue on 20 October 2004 to discuss: (a) the operation of PAYE when Section 88 Finance Act 2004 applies; (b) approved schemes for companies with investments by limited partnerships; (c) PAYE on CSOP exercises, and the application of PAYE and National Insurance under Part 7 ITEPA.

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/

Minutes of a meeting of the Share Plan Lawyers Tax Sub-Committee with HMRC on 16 March 2006

Minutes of a meeting of the Share Plan Lawyers Tax Sub-Committee with HMRC on 16 March 2006 containing pre-meeting written responses from HMRC (in bold) and minutes of discussion at the meeting (in italics). Please note that these minutes have not been submitted to HMRC for approval. They have been produced as an internal note […]

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

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