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 […]
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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
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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).
http://shareplanlawyers.org/knowhow-archive/8/
Minutes of a Mini-Meeting with HMRC on 20 May 2009 (not yet agreed with HMRC)
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Issues log for the 2010 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.
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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 […]
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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 […]
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Agenda for mini-meeting with HMRC on 9 July 2012
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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 […]
http://shareplanlawyers.org/knowhow-archive/10/
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.
http://shareplanlawyers.org/knowhow-archive/10/