Results for tag "Employee communications"
SPL response dated 17 September 2012 to HMRC’s consultation on the OTS Report on Tax Advantaged Employee Share Schemes published in June 2012
HMRC Consultation: Office of Tax Simplification’s report on tax advantaged employee share schemes – June 2012
HMRC Consultation: Office of Tax Simplification’s report on tax advantaged employee share schemes – published 27 June 2012
OTS Review of tax advantaged employee share schemes: Final report – published in March 2012 Publicly available document: https://www.gov.uk/government/publications/employee-share-schemes-review
Minutes of meeting. Items discussed include: HMRC Manuals Meaning of “substantial part” in EMI guidance Independence requirement Overall limit where acquiring company is an EMI qualifying company Right to acquire shares – effect of cash alternative Application of section 144ZA where options are satisfied by someone other than the grantor Self-certification Linkage between self-certification/Restrictions Provision […]