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

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

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

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

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/

Agenda of Mini-Meeting with HMRC on 20 May 2009

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

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/

Minutes of mini-meeting between HMRC and the Tax Committee of the Share Plan Lawyers Group held 10 July 2008

Minutes of mini-meeting between HMRC and the Tax Committee of the Share Plan Lawyers Group held 10 July 2008. Matters discussed include: (1) Simplification process update; (2) Issues list. Issues discussed include: (1) PAYE health checks; (2) Averaging for AIM companies’ approved and EMI option schemes; (3) Non-resident and non ordinarily resident employees acquiring shares; […]

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

Minutes of a Technical Meeting with HMRC on 21 January 2008

Minutes of 2007 Technical Meeting (held January 2008). Matters discussed at meeting include: Approved Schemes and EMI options Notification of grant of EMI options Cashless exercise facilities and EMI options Free share agreements for SIP schemes Associated companies for the purpose of SIP and SAYE schemes Supersave plans – salary deduction NI on exercise of […]

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

X

Forgot your password?