Results for tag "Forfeiture"
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 […]
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
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
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 of HMRC and the Tax Committee of the Share Plan Lawyers on 5 February 2014 (Download Publication)
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 […]
SPL submission to HMRC and HM Treasury regarding draft approved plans legislation for Finance Bill 2014 (Download Publication)
SPL submission from February 2014 regarding the draft legislation on 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.
Issues log for mini-meeting with HMRC on 9 July 2012 containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.
Agenda 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.