Results for tag "ITEPA 2003"

International tax aspects of Share Schemes including the Statutory Residency Test

Travers Smith, 10 Snow Hill, London EC1A 2AL

http://shareplanlawyers.org/training-archive/2013/

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

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 (Download Publication)

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/

Agenda for HMRC Technical Meeting on 21 January 2008 (Download Publication)

Agenda for 2007 (Jan 2008) HMRC Technical Meeting. Items on Agenda include: Approved Schemes and EMI 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 Sharesave plans – salary deduction NI on exercise of Sharesave options […]

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

Issues log for a Technical Meeting with HMRC on 21 January 2008 (Download Publication)

Issues log for the 2008 HMRC 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 Mini-Meeting with HMRC on 20 May 2009 (Download Publication)

Minutes of a Mini-Meeting with HMRC on 20 May 2009 (not yet agreed with HMRC)

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

Issues log for Technical Meeting with HMRC on 12 January 2009 (Download Publication)

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/

Minutes of a Technical Meeting with HMRC on 20 January 2010 (Download Publication)

NB Not agreed with HMRC. Minutes of 2009 (held January 2010) Technical Meeting. General questions re: conditional share rights/restricted share units – rights with dividend equivalents: timing of income tax/NIC liabilities Tax position where granted to employee resident outside UK Option exchanges Phantom share options PAYE penalties in relation to employee share incentives Bank Payroll […]

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

HMRC issues Log for Technical Meeting held on 20 January 2010 (Download Publication)

Issues log for the 2010 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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

Valuing Share Schemes for tax purposes

Talk by Sue Tilstone and Hannah Reedy, Deloitte held at Hogan Lovells, Atlantic House, Holborn Viaduct, London EC1A 2FG

http://shareplanlawyers.org/training-archive/2011/

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