Results for tag "IR16"

Minutes of the annual Technical Meeting of the Share Plan Lawyers with HMRC on 11 May 1994

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 […]

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

Minutes of the annual Technical Meeting of the Share Plans Lawyers with HMRC on 13 November 1991

Minutes of a technical meeting with the Inland Revenue held on 13 November 1991 regarding: whether on the grant of options following the sale of a business or group re-organisation, the Inland Revenue will treat the emoluments of the previous office or employment as “relevant emoluments” for the purposes of Schedule 9, paragraph 28 of […]

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

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