Results for tag "Corporation tax deduction"

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/

Management Incentive Agreements in Private Equity Portfolio Companies Talk

SJ Berwin, 10 Queen Street Place, London, EC4R 1BE

http://shareplanlawyers.org/training-archive/2013/

SPL submission to HMRC and HM Treasury regarding draft legislation on unapproved plans for Finance Bill 2014 (Download Publication)

SPL submission from February 2014 regarding the draft legislation on non-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/27/

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/

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/

Corporate Tax Aspects of Share Plans

Freshfields Bruckhaus Deringer, 65 Fleet Street, London, EC4Y 1HS

http://shareplanlawyers.org/training-archive/2012/

Agenda for a Mini-Meeting with HMRC on 11 November 2009 (Download Publication)

Agenda for a Mini-Meeting with HMRC on 11 November 2009

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

Minutes of a Mini-Meeting with HMRC on 11 November 2009 (Download Publication)

Minutes of a Mini-Meeting with HMRC on 11 November 2009

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

Agenda for HMRC Technical Meeting held on 25 January 2011 (Download Publication)

Agenda for HMRC Technical Meeting. Matters on agenda include: Disguised Remuneration SPLG paper from December Relevant steps and the application of section 554O Applicaiton of section 554N The application of the new rules to market value/commercial arrangements HMRC approved schemes The abolition of default retirement age: effect on SAYE schemes Malus clauses in CSOPs Recovery […]

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

Minutes of 2010 Technical Meeting on 25 January 2011 (Download Publication)

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 […]

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

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