Results for tag "Malus"

HMRC Meeting on 27 July 2015

Minutes of the meeting of meeting of the SPL Tax Committee with HMRC on 27 July 2015

Minutes of Meeting of Tax Committee of SPL with HMRC on 4 March 2015

HMRC – Minutes of Annual Technical Meeting – 29 January 2015

Minutes of Meeting between Tax Committee of SPL and HMRC

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

HMRC Comments on manuals

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

HMRC v Julian Martin – discussion of the judgment and its application

Philip Ridgeway of Temple Tax Chambers who represented Julian Martin in the recent case (HMRC v Julian Martin [2014] 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

Agenda for 2014 Technical Meeting with HMRC

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.

Minutes of 2010 Technical Meeting on 25 January 2011

NB THESE MINUTES HAVE NOT BEEN AGREED WITH HMRC. Minutes of 2010 Technical Meeting (held 25 January 2011). Questions re HMRC approved schemes the abolition of default retirement age: effect on SAYE Malus clause in CSOPs recovery of employer’s NIC in respect of CSOP options Ancillary documents generally EMI options – Finance (No 3) Act […]


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