Results for tag "Income tax"
SPL Meeting with HMRC 22 Jan 2014
SPL response and Explanatory Memorandum
Request for clarification re: circumstances in which provision may operate; circumstances where new taxing provisions apply; amount of tax charge
ESSUM30105 to ESSUM39900 draft with amendments.
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.
Fox Williams, Ten Dominion Street London EC2M 2EE
Travers Smith, 10 Snow Hill, London EC1A 2AL
Clifford Chance, 10 Upper Bank Street, London E14 5JJ
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).
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 […]