Results for tag "Reorganisation"

Mark-up of Revised SAYE Section of HMRC ESSUM Manual

ESSUM30105 to ESSUM39900 draft with amendments.

Minutes of meeting of HMRC and the Tax Committee of the Share Plan Lawyers on 5 February 2014

Minutes of meeting held on 5 February 2014 between the Tax Committee of SPL and some other SPL members and HMRC to discuss the draft legislation on approved plans for inclusion in the Finance Bill 2014 which was published on 10 December 2013. Attached to the minutes of the meeting are (1) the draft SPL […]

SPL submission to HMRC and HM Treasury regarding draft approved plans legislation for Finance Bill 2014

SPL submission from February 2014 regarding the draft legislation on tax advantaged employee share schemes for the Finance Bill 2014 published by HMRC and HM Treasury on 10 December 2013. The draft legislation to which SPL’s comments relate is attached to the end of the submission.

Minutes of a meeting with the Inland Revenue on 11 November 1998

Minutes of a meeting with the Inland Revenue on 11 November 1998. Considers the following: clawback of tax relief under QUESTs; cash cancellation payments by QUEST trustees; capital gains tax for QUEST trustees on disposal of shares and application of D35 to QUESTs; the period within which money received by QUEST trustees must be spent; […]

SPL’s Budget Representations on EMI – October 2004

Representations of the Share Plan Lawyers to the Inland Revenue suggesting amendments to the EMI legislation to make its operation fairer in particular: (a) prior approval by the Inland Revenue for the proposed grant of EMI options where requested; (b) amending the definition of control in section 840 ICTA 1988 to allow the independence requirement […]


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