Results for tag "Leavers"
Minutes of meeting of HMRC and the Tax Committee of the Share Plan Lawyers on 5 February 2014
Minutes of meeting held on 5 February 2014 between the Tax Committee of SPL and some other SPL members and HMRC to discuss the draft legislation on approved plans for inclusion in the Finance Bill 2014 which was published on 10 December 2013. Attached to the minutes of the meeting are (1) the draft SPL […]
http://shareplanlawyers.org/knowhow-archive/8/
SPL submission to HMRC and HM Treasury regarding draft approved plans legislation for Finance Bill 2014
SPL submission from February 2014 regarding the draft legislation on tax advantaged employee share schemes 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/26/
Agenda for 2014 Technical Meeting with HMRC
Agenda for 2014 Technical Meeting with HMRC
http://shareplanlawyers.org/knowhow-archive/8/
Issues log for 2014 Technical Meeting with HMRC
Issues log for the 2014 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 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/
Issues log for a Technical Meeting with HMRC on 21 January 2008
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/
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 Technical Meeting with HMRC on 20 January 2010
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
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/