Results for tag "Plan limits"

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/

Supplemental answers to questions from January 2013 Technical Meeting with HMRC

Supplemental answers to questions from January 2013 Technical Meeting with HMRC covering: Valuation of shares for EMI limits; and Disguised remuneration – interaction with EMIs and other approved share plans.

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

Issues log for the Annual Technical meeting with HMRC on 16 January 2013

Issues log for the 2013 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 the Annual Technical Meeting of the Share Plan Lawyers with HMRC on 16 January 2013

Minutes of the Annual Technical meeting of the SPL with HMRC on 16 January 2013. Matters covered include: the roles and responsibilities of the HMRC representatives attending the meeting and three areas of ongoing work on which SPL feedback would be particularly welcomed by HMRC: (1) the consultation on HMRC approved plans; (2) the relevance […]

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

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/

Mintues of a mini meeting with the Inland Revenue on 21 April 2004

Mintues of a mini meeting with the Inland Revenue on 21 April 2004 regarding: New reporting requirements; Inland Revenue source material – out-of-date material on Inland Revenue website; when certain gains realised by the exercise of a replacement share option where the original option was obtained before 6 April 1999 can be disregarded under Paragraph […]

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

OTS – Review of tax advantaged employee share schemes: Final report – March 2012

OTS Review of tax advantaged employee share schemes: Final report – published in March 2012 Publicly available document: https://www.gov.uk/government/publications/employee-share-schemes-review

http://shareplanlawyers.org/knowhow-archive/26/

Agenda for Meeting with Richard Regan of ABI on 14 September 1999

Agenda for meeting with Richard Regan of the ABI to discuss the ABI’s Guideline Principles on share-based incentive schemes issued on 19 July 1999, with particular reference to performance conditions, individual value limits, cost to shareholders/comparative valuation and co-investment awards.

http://shareplanlawyers.org/knowhow-archive/10/

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