Results for tag "Pre-emption rights"

Request for clarification from HMRC re new provisions in connection with the requirement to transfer partnership shares/dividend shares

Request for clarification re: circumstances in which provision may operate; circumstances where new taxing provisions apply; amount of tax charge

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

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

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

Issues Log for mini-meeting with HMRC on 9 July 2012

Issues log for mini-meeting with HMRC on 9 July 2012 containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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

Issues log for Technical Meeting with HMRC on 12 January 2009

Issues log for the 2009 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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

Issues Log for the Annual Technical meeting with HMRC on 25 January 2012

Issues log for the Annual Technical meeting with HMRC on 25 January 2012. Please note that Minutes for this meeting supersede this log.

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

Notes of Technical Meeting with HMRC on 25 January 2012

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 […]

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

Minutes of a meeting with HM Revenue & Customs on 7 December 2005

Minutes of a meeting with HM Revenue & Customs on 7 December 2005 to discuss the following: disapplying restrictions on shares to obtain approval of a CSOP; the impact of takeovers on the approved status for approved shares and corporation tax relief for approved and unapproved schemes; the position where shares are provided for an […]

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

Issues log for the Meeting with HMRC on 7 December 2005

Issues log for the 2005 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 a meeting with the Inland Revenue on 22 May 1996

Minutes of a meeting with the Inland Revenue on 22 May 1996. Considers the following: whether a person can apply for more than one sharesave contract as a result of one offering (eg one three-year and one five-year contract); whether scaling down under a Sharesave Scheme can be done on the basis that seven-year contracts […]

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

Note of a meeting with the Inland Revenue on 8 September 1998

Note of a meeting with the Inland Revenue on 8 September 1998. Considers: The application of Section 140C (now repealed) on management buyouts where employees were not employed by the company whose shares they were given. Relationship between Section 140A and Section 162 (now repealed) Whether a companys’ shares become readily convertible assets just because […]

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

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