Results for tag "CSOP"
Minutes of Annual Technical Meeting with HMRC
SPL Meeting with HMRC 22 Jan 2014
Minutes of meeting between Tax Committee of Share Plan Lawyers Group and HMRC. Matters discussed include: Clawback and Malus; HMRC Guidance on tax-favoured plans; Set-up costs for tax-favoured plans; Market value; 20 Day Rule Questions on Annual Returns both tax-favoured and non-tax favoured; SIP restriction/forfeiture question; Manual related questions – SIP manual; Manual related questions […]
Subjects for discussion include: General: Clawback and malus HMRC guidance for tax-favoured plans Set up costs for tax-favoured plans Market value 20 day Rule Questions on Annual Rreturns, both tax-favoured and non-tax favoured SIP restriction/forfeiture question Manual-related questions: SIP Manual SAYE Manual CSOP Manual EMI Manual
Liz Pierson, Clifford Chance, 10 Upper Bank Street, Canary Wharf, London E14 5JJ
ESSUM30105 to ESSUM39900 draft with amendments.
Email from Anne H Smith at HMRC giving responses to HMRC comments on HMRC manuals. In particular specific queries relating to: malus/clawback section 409A Ordinary Residence EMI
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 […]