Results for tag "Dividend income"

HMRC Meeting on 27 July 2015 (Download Publication)

Minutes of the meeting of meeting of the SPL Tax Committee with HMRC on 27 July 2015

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

Minutes of Meeting between Tax Committee of SPL and HMRC (Download Publication)

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 […]

http://shareplanlawyers.org/knowhow-archive/26/

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

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  

http://shareplanlawyers.org/knowhow-archive/26/

Request for clarification from HMRC re new provisions in connection with the requirement to transfer partnership shares/dividend shares (Download Publication)

Request for clarification re: circumstances in which provision may operate; circumstances where new taxing provisions apply; amount of tax charge

http://shareplanlawyers.org/knowhow-archive/26/

Issues log for the Annual Technical meeting with HMRC on 16 January 2013 (Download Publication)

Issues log for the 2013 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 the Annual Technical Meeting of the Share Plan Lawyers with HMRC on 16 January 2013 (Download Publication)

Minutes of the Annual Technical meeting of the SPL with HMRC on 16 January 2013. Matters covered include: the roles and responsibilities of the HMRC representatives attending the meeting and three areas of ongoing work on which SPL feedback would be particularly welcomed by HMRC: (1) the consultation on HMRC approved plans; (2) the relevance […]

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

Minutes of a Technical Meeting with HMRC on 20 January 2010 (Download Publication)

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 (Download Publication)

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/

Agenda for the Technical Meeting with HMRC on 12 December 2006 (Download Publication)

Agenda for the Technical Meeting with HMRC on 12 December 2006.

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

Note of a meeting with the Inland Revenue on 28 November 2000 (Download Publication)

Note of a meeting with the Inland Revenue on 28 November 2000. Considers: whether the number of partnership shares bought under a Share Incentive Plan at the end of an accumulation period can be limited to the number which can be bought with the money put in; the circumstances in which matching shares could be […]

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

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