Results for tag "Regulatory Announcements"

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 […]


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