Results for tag "Death"

HMRC – Minutes of Annual Technical Meeting – 29 January 2015

Minutes of Meeting between Tax Committee of SPL and HMRC

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 […]

Questions and discussion items for meeting between HMRC and Tax Committee of Share Plan Lawyers on 9 July 2014

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

Mark-up of Revised SAYE Section of HMRC ESSUM Manual

ESSUM30105 to ESSUM39900 draft with amendments.

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.

Agenda for 2014 Technical Meeting with HMRC

Agenda for 2014 Technical Meeting with HMRC

Issues log for 2014 Technical Meeting with HMRC

Issues log for the 2014 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

Agenda for Meeting with Richard Regan of ABI on 14 September 1999

Agenda for meeting with Richard Regan of the ABI to discuss the ABI’s Guideline Principles on share-based incentive schemes issued on 19 July 1999, with particular reference to performance conditions, individual value limits, cost to shareholders/comparative valuation and co-investment awards.

Minutes of Meeting with Richard Regan of the ABI on 14 September 1999

Minutes of a meeting with the ABI on 14 September 1999. Considers the new ABI guidelines and, in particular: dilution limits; 42 day period for granting options; requirement to disclose the cost and expected value of benefits; and individual limits.

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 […]


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