Results for tag "Income tax"

Minutes for 2014 Technical Meeting with HMRC

SPL Meeting with HMRC 22 Jan 2014

http://shareplanlawyers.org/minutes-for-2014-technical-meeting-with-hmrc/

SPL Response to SI re Market Value of Shares for Employment-Related Securities Purposes (Download Publication)

SPL response and Explanatory Memorandum

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

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

http://shareplanlawyers.org/knowhow-archive/26/

Mark-up of Revised SAYE Section of HMRC ESSUM Manual (Download Publication)

ESSUM30105 to ESSUM39900 draft with amendments.

http://shareplanlawyers.org/knowhow-archive/26/

SPL submission to HMRC and HM Treasury regarding draft legislation on trusts for Finance Bill 2014 (Download Publication)

SPL submission from February 2014 regarding the draft legislation on tax incentives for employee ownership trusts 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.

http://shareplanlawyers.org/knowhow-archive/25/

Employee Shareholder Status

Fox Williams, Ten Dominion Street London EC2M 2EE

http://shareplanlawyers.org/training-archive/2013/

International tax aspects of Share Schemes including the Statutory Residency Test

Travers Smith, 10 Snow Hill, London EC1A 2AL

http://shareplanlawyers.org/training-archive/2013/

Employee Benefit Trusts

Clifford Chance, 10 Upper Bank Street, London E14 5JJ

http://shareplanlawyers.org/training-archive/2013/

Agenda of Mini-Meeting with HMRC on 20 May 2009 (Download Publication)

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/

Agenda for meeting of the Share Plan Lawyers’ Tax Committee with HMRC on 27 March 2007 (Download Publication)

Agenda for meeting of the Share Plan Lawyers’ Tax Committee with HMRC on 27 March 2007 to discuss the following: impact of age discrimination legislation; whether a new right is created where adverse changes to are made to CSOP options with approval of optionholders; market value options outside the scope of Chapter 5 of Part […]

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

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