Results for tag "Employment-related security"

Minutes of mini-meeting between HMRC and the Tax Committee of the Share Plan Lawyers Group held 10 July 2008

Minutes of mini-meeting between HMRC and the Tax Committee of the Share Plan Lawyers Group held 10 July 2008. Matters discussed include: (1) Simplification process update; (2) Issues list. Issues discussed include: (1) PAYE health checks; (2) Averaging for AIM companies’ approved and EMI option schemes; (3) Non-resident and non ordinarily resident employees acquiring shares; […]

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

Minutes of a Mini-Meeting with HMRC on 20 May 2009

Minutes of a Mini-Meeting with HMRC on 20 May 2009 (not yet agreed with HMRC)

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

Note of Mini-Meeting with HMRC on 30 June 2010

Note of Mini-Meeting with HMRC. Various matters discussed including: (1) HMRC Announcements: New head of ESSU HMRC manpower ESSU clerical work moved to Nottingham Minister Partly-paid shares (2) Bank payroll tax (3) CSOP changes (4) Geared growth/EBT/DOTAS consultation on geared growth share plans Legislation on employee trusts DOTAS (5) Option exchanges (6) Residence (7) SAYE […]

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/

Minutes of a meeting with the Inland Revenue on 2 December 2003

Minutes of a meeting with the Inland Revenue on 2 December 2003 regarding the following: Schedule 22 – Finance Act 2003: time of acquisition of shares; earn-outs; matching share award plans; meaning of “securities option”; and BVCA/IR joint memorandum on managers’ equity. Schedule 23 – Finance Act 2003 – Relief where relevant shares in consortium […]

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

Minutes of a technical meeting with the Inland Revenue on 29 November 2004

Minutes of a technical meeting with the Inland Revenue on 29 November 2004 regarding the following: the application of Chapter 3C, Part 7, ITEPA to shares acquired under Inland Revenue approved schemes; the taxation of SAYE options once the scheme has ceased to be approved; amending approved options without the relevant scheme losing approval which […]

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

Agenda for 2005 technical meeting with HM Revenue & Customs on 7 December 2005

Agenda for 2005 technical 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 […]

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

Issues Log for the Annual Technical Meeting with HMRC on 12 December 2006

Issues log for the 2006 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 a meeting with HM Revenue & Customs on 12 December 2006

Minutes of a meeting with HM Revenue & Customs on 12 December 2006 to discuss the following: age discrimination, in particular in relation to the meaning of “specified age” with HMRC approved plans for new plans and amending the rules of HMRC approved plans; amending HMRC approved CSOP option scheme rules where the amendment adversely […]

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

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