Response of the Share Plan Lawyers to Financial Conduct Authority policy proposals and Handbook changes relating to the implementation of the Market Abuse Regulations (Consultation Paper CP15/35)
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Agenda of Mini-Meeting with HMRC on 20 May 2009, including extract from Inland Revenue Manual dated October 1995 re SAYE plans/”squeeze out rights” (ref para 2.9); and article by Ronnie Macdonald re EBT Subtrusts (ref para 10).
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Minutes of a Mini-Meeting with HMRC on 20 May 2009 (not yet agreed with HMRC)
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Agenda for mini-meeting with HMRC on 9 July 2012
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Issues log for the Annual Technical meeting with HMRC on 25 January 2012. Please note that Minutes for this meeting supersede this log.
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Notes of Technical Meeting with HMRC on 25 January 2012 at 10.30 am. Including discussion of: ESSU Share Incentive Plans: Notification of Award Share Incentive Plans: Minimum amount for Partnership Share acquisition Share Incentive Plans: effect of a demerger of a non-EU company on SIP participants Share Incentive Plans: cessation of “association” on a demerger […]
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Detailed list of questions for a meeting with the Inland Revenue on 2 December 2003. Questions consider mostly Part 7 of ITEPA and the statutory corporation tax deduction, including: flowering shares and whether they are restricted or convertible securities; when securities are acquired for the purposes of the securities options and restricted shares rules and […]
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Handbook Notice 85 containing issues raised in consultation re trading plans, scope of proposal, PDMRs and cancellation of trading plans in exceptional circumstances, announcement of dealings, granting discretion to independent third parties. Trading Plan Instrument 2009 dated 26 February 2009.
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SPL response dated 4 December 2008 to Consultation Paper 08/16 regarding proposed amendments to the Model Code relating to the participation of PDMRs in trading plans. The attached documentation includes Annex A (Amendment to the Glossary of definitions) and Chapter 7 of CP08/16: Quarterly Consultation (18).
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FSA quarterly consultation paper 08/16 – In Chapter 7 “The Model Code: trading plans” the FSA consult on a proposal to amend the Model Code in Annex 1 of Chapter 9 of the Listing Rules to allow persons discharging managerial responsibilities (PDMRs) of listed companies the ability to enter into trading plans which would allow […]
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