Results for tag "Readily Convertible Asset"

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 Considers: The application of Section 140C (now repealed) on management buyouts where employees were not employed by the company whose shares they were given. Relationship between Section 140A and Section 162 (now repealed) Whether a companys’ shares become readily convertible assets just because […]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

Note of a meeting with the Inland Revenue on 22 February 2000

Note of a meeting with the Inland Revenue on 22 February 2000. Considers: Status of approval of letters to optionholders on takeover etc; Option rollover – section 136 ICTA 1988 Definition of “scheme shares” – US limited liability companies and American Depositary Receipts; Meaning of “ordinary shares” – section 832 ICTA 1988 – shares with […]

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

Agenda for Meeting with Inland Revenue on 6 December 2001

Agenda for Meeting with Inland Revenue on 6 December 2001.

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

Minutes of a meeting with the Inland Revenue on 5 December 2002

Minutes of a meeting with the Inland Revenue on 5 December 2002. Considers:   how the surrender of options will affect individual limits under EMI schemes; when a change to a company’s articles of association will be considered a change to a key feature of a SIP; restrictions on the types of shares which can […]

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

OTS – Review of unapproved employee share schemes: Interim report – August 2012

OTS – Review of unapproved employee share schemes: Interim report – August 2012 Publicly available document: https://www.gov.uk/government/publications/employee-share-schemes-review

http://shareplanlawyers.org/knowhow-archive/27/

OTS – Review of unapproved employee share schemes: Final report – January 2013

OTS – Review of unapproved employee share schemes: Final report – January 2013 Publicly available document: https://www.gov.uk/government/publications/employee-share-schemes-review

http://shareplanlawyers.org/knowhow-archive/27/

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