Results for tag "Malus"
Minutes of the meeting of meeting of the SPL Tax Committee with HMRC on 27 July 2015
Minutes of meeting between Tax Committee of Share Plan Lawyers Group and HMRC. Matters discussed include: Clawback and Malus; HMRC Guidance on tax-favoured plans; Set-up costs for tax-favoured plans; Market value; 20 Day Rule Questions on Annual Returns both tax-favoured and non-tax favoured; SIP restriction/forfeiture question; Manual related questions – SIP manual; Manual related questions […]
Questions and discussion items for meeting between HMRC and Tax Committee of Share Plan Lawyers on 9 July 2014
Subjects for discussion include: General: Clawback and malus HMRC guidance for tax-favoured plans Set up costs for tax-favoured plans Market value 20 day Rule Questions on Annual Rreturns, both tax-favoured and non-tax favoured SIP restriction/forfeiture question Manual-related questions: SIP Manual SAYE Manual CSOP Manual EMI Manual
Email from Anne H Smith at HMRC giving responses to HMRC comments on HMRC manuals. In particular specific queries relating to: malus/clawback section 409A Ordinary Residence EMI
Philip Ridgeway of Temple Tax Chambers who represented Julian Martin in the recent case (HMRC v Julian Martin  UKUT 429 (TCC)) will be discussing the judgement and its application generally. Held at Travers Smith, 10 Snow Hill, London EC1A 2AL
Agenda 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.
Agenda for HMRC Technical Meeting. Matters on agenda include: Disguised Remuneration SPLG paper from December Relevant steps and the application of section 554O Applicaiton of section 554N The application of the new rules to market value/commercial arrangements HMRC approved schemes The abolition of default retirement age: effect on SAYE schemes Malus clauses in CSOPs Recovery […]