Results for tag "Corporation tax deduction"

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 legislation on unapproved plans for Finance Bill 2014

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

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 for a Mini-Meeting with HMRC on 11 November 2009

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

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

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

Minutes of 2010 Technical Meeting on 25 January 2011

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/

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 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/

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