Results for tag "Independence requirement"

Issues log for Technical Meeting with HMRC on 12 January 2009

Issues log for the 2009 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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

Note of Mini-Meeting with HMRC on 30 June 2010

Note of Mini-Meeting with HMRC. Various matters discussed including: (1) HMRC Announcements: New head of ESSU HMRC manpower ESSU clerical work moved to Nottingham Minister Partly-paid shares (2) Bank payroll tax (3) CSOP changes (4) Geared growth/EBT/DOTAS consultation on geared growth share plans Legislation on employee trusts DOTAS (5) Option exchanges (6) Residence (7) SAYE […]

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

Minutes of a meeting with HM Revenue & Customs on 7 December 2005

Minutes of a meeting with HM Revenue & Customs on 7 December 2005 to discuss the following: disapplying restrictions on shares to obtain approval of a CSOP; the impact of takeovers on the approved status for approved shares and corporation tax relief for approved and unapproved schemes; the position where shares are provided for an […]

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

Issues log for the Meeting with HMRC on 7 December 2005

Issues log for the 2005 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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

Agenda for 2005 technical meeting with HM Revenue & Customs on 7 December 2005

Agenda for 2005 technical meeting with HM Revenue & Customs on 7 December 2005 to discuss the following: disapplying restrictions on shares to obtain approval of a CSOP; the impact of takeovers on the approved status for approved shares and corporation tax relief for approved and unapproved schemes; the position where shares are provided for […]

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

Issues Log for the Annual Technical Meeting with HMRC on 12 December 2006

Issues log for the 2006 Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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

Minutes of a meeting with HM Revenue & Customs on 12 December 2006

Minutes of a meeting with HM Revenue & Customs on 12 December 2006 to discuss the following: age discrimination, in particular in relation to the meaning of “specified age” with HMRC approved plans for new plans and amending the rules of HMRC approved plans; amending HMRC approved CSOP option scheme rules where the amendment adversely […]

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

SPL’s Budget Representations on EMI – October 2004

Representations of the Share Plan Lawyers to the Inland Revenue suggesting amendments to the EMI legislation to make its operation fairer in particular: (a) prior approval by the Inland Revenue for the proposed grant of EMI options where requested; (b) amending the definition of control in section 840 ICTA 1988 to allow the independence requirement […]

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

Minutes for meeting of HMRC and the Tax Committee of the Share Plan Lawyers on 13 September 2012

Minutes of meeting. Items discussed include: HMRC Manuals Meaning of “substantial part” in EMI guidance Independence requirement Overall limit where acquiring company is an EMI qualifying company Right to acquire shares – effect of cash alternative Application of section 144ZA where options are satisfied by someone other than the grantor Self-certification Linkage between self-certification/Restrictions Provision […]

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

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