Freshfields Bruckhaus Deringer, 65 Fleet Street, London, EC4Y 1HS
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Note of a meeting with the Inland Revenue on 8 September 1998. Considers: The application of Section 140C (now repealed) on management buyouts where employees were not employed by the company whose shares they were given. Relationship between Section 140A and Section 162 (now repealed) Whether a companys’ shares become readily convertible assets just because […]
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Note of a meeting with the Inland Revenue on 22 February 2000. Considers: Status of approval of letters to optionholders on takeover etc; Option rollover – section 136 ICTA 1988 Definition of “scheme shares” – US limited liability companies and American Depositary Receipts; Meaning of “ordinary shares” – section 832 ICTA 1988 – shares with […]
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Minutes from SPL Mini Meeting with the Inland Revenue on 2 June 2003.
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Minutes of a technical meeting with the Inland Revenue on 29 November 2004 regarding the following: the application of Chapter 3C, Part 7, ITEPA to shares acquired under Inland Revenue approved schemes; the taxation of SAYE options once the scheme has ceased to be approved; amending approved options without the relevant scheme losing approval which […]
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Agenda for 2004 technical meeting with the Inland Revenue on 29 November 2004 to discuss the following: Application of Chapter 3C, Part 7, ITEPA 2003 to shares acquired under an approved scheme; Taxation of SAYE share options after the scheme has ceased to be approved; Amending approved options without the loss of Inland Revenue approval […]
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Mintues of a mini meeting with the Inland Revenue on 21 April 2004 regarding: New reporting requirements; Inland Revenue source material – out-of-date material on Inland Revenue website; when certain gains realised by the exercise of a replacement share option where the original option was obtained before 6 April 1999 can be disregarded under Paragraph […]
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Agenda for the Inland Revenue Mini Meeting on 21 April 2004.
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Minutes of a technical meeting with the Inland Revenue on 11 May 1994 regarding: whether any of the following terms of an option: (1) first exercise date; (2) number of shares under option; and (3) subscription price; may be varied in line with performance conditions attached to the option; whether the waiver of performance targets […]
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Note of meeting with Inland Revenue Inspectors (Peter Stokes, Martin Fletcher and Linda Grant) on 17 January 1991 together with follow-up correspondence from the Inland Revenue (2 letters) dated 6 February 1991. At the meeting the following matters were considered: Approved CSOP:alteration of the conditions for exercise of options after the date of grant; effect […]
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