Results for tag "Qualifying employee"

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

Letter dated 2 May 1995 from the Inland Revenue regarding Finance Act 1995 changes

Letter from the Employee Share Schemes Division of the Inland Revenue to Ms Louise Whitewright at Lovell White Durrant dated 2 May 1995 explaining that the requirements for the approval of employee share schemes on or after 1 May 1995 have been altered by the Finance Act 1995. The alterations relate to the participation by […]


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