Results for tag "Qualifying Shares"

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/

SPL submission to HMRC regarding the Finance Bill 2013 and Tax Advantaged Share Schemes

SPL submission to HMRC dated 6 February 2013 regarding draft provisions in the Finance Bill 2013 to implement changes recommended in the OTS report relating to tax advantaged employee share schemes. Matters covered in the submission include: extension of good leaver rules to cover takeovers and company sales and sets out a number of issues […]

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

SPL response to HMRC consultation on the OTS Report on Tax Advantaged Employee Share Schemes

SPL response dated 17 September 2012 to HMRC’s consultation on the OTS Report on Tax Advantaged Employee Share Schemes published in June 2012

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

HMRC Consultation: Office of Tax Simplification’s report on tax advantaged employee share schemes – June 2012

HMRC Consultation: Office of Tax Simplification’s report on tax advantaged employee share schemes – published 27 June 2012

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

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 a meeting between HMRC and the Tax Committee of Share Plan Lawyers on 23 May 2012

Agenda for Tax Committee meeting with HMRC on 23 May 2013

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

Minutes of meeting between HMRC and the Tax Committee of Share Plan Lawyers on 9 July 2012

Minutes of meeting. Items discussed include: Response to OTS simplification proposals Share valuation for PAYE purposes SAYE leaver exercise periods having to extend after lapse dates triggered by corporate transactions PAYE – Real Time Information Points further to 25 January 2012 meeting SIPs – demerger of non-EU company SIPd – meaning of the “same provision” […]

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

Minutes for meeting of HMRC and the Tax Committee of the Share Plan Lawyers on 13 September 2012

Minutes of meeting. Items discussed include: HMRC Manuals Meaning of “substantial part” in EMI guidance Independence requirement Overall limit where acquiring company is an EMI qualifying company Right to acquire shares – effect of cash alternative Application of section 144ZA where options are satisfied by someone other than the grantor Self-certification Linkage between self-certification/Restrictions Provision […]

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

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