A presentation being given by Jeremy Edwards of Baker & McKenzie
Event date: Tuesday 20 October 2020
Event time: 6pm
Hosted via webinar
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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 […]
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
Agenda of Mini-Meeting with HMRC on 20 May 2009, including extract from Inland Revenue Manual dated October 1995 re SAYE plans/”squeeze out rights” (ref para 2.9); and article by Ronnie Macdonald re EBT Subtrusts (ref para 10).
Minutes of a Mini-Meeting with HMRC on 20 May 2009 (not yet agreed with HMRC)
Issues log for the 2010 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.
Agenda for HMRC Technical Meeting. Matters on agenda include: Disguised Remuneration SPLG paper from December Relevant steps and the application of section 554O Applicaiton of section 554N The application of the new rules to market value/commercial arrangements HMRC approved schemes The abolition of default retirement age: effect on SAYE schemes Malus clauses in CSOPs Recovery […]
NB THESE MINUTES HAVE NOT BEEN AGREED WITH HMRC. Minutes of 2010 Technical Meeting (held 25 January 2011). Questions re HMRC approved schemes the abolition of default retirement age: effect on SAYE Malus clause in CSOPs recovery of employer’s NIC in respect of CSOP options Ancillary documents generally EMI options – Finance (No 3) Act […]
Agenda for mini-meeting with HMRC on 9 July 2012
SPL response dated 8 December 2010 to questions raised in the FSA Consultation Paper 10/27: Implementing CRD3 requirements on the disclosure of remuneration including: proposed approach to implement the disclosure requirements of CRD3; requirements in terms of frequency and form of disclosure; possible disadvantages in extending the scope of disclosure requirements to third country BIPRU […]
Paper consulting on FSA’s proposed approach to implement requirements relating to the disclosure of remuneration introduced by recent amendments to the Capital Requirements Directive (CRD3) and in force from 1 January 2011.