Results for tag "Restricted securities"

Request for clarification from HMRC re new provisions in connection with the requirement to transfer partnership shares/dividend shares (Download Publication)

Request for clarification re: circumstances in which provision may operate; circumstances where new taxing provisions apply; amount of tax charge

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

SPL submission to HMRC and HM Treasury regarding draft legislation on unapproved plans for Finance Bill 2014 (Download Publication)

SPL submission from February 2014 regarding the draft legislation on non-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.

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

Tax valuations update: Employee Shareholder Shares and more

Talk by Deloitte. Held at Freshfields Bruckhaus Deringer, 65 Fleet Street London EC4Y 1HS

http://shareplanlawyers.org/training-archive/2013/

International tax aspects of Share Schemes including the Statutory Residency Test

Travers Smith, 10 Snow Hill, London EC1A 2AL

http://shareplanlawyers.org/training-archive/2013/

Issues log for the Annual Technical meeting with HMRC on 16 January 2013 (Download Publication)

Issues log for the 2013 HMRC Technical Meeting containing HMRC’s preliminary responses. Please note that Minutes for this meeting supersede this log.

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

Minutes of the Annual Technical Meeting of the Share Plan Lawyers with HMRC on 16 January 2013 (Download Publication)

Minutes of the Annual Technical meeting of the SPL with HMRC on 16 January 2013. Matters covered include: the roles and responsibilities of the HMRC representatives attending the meeting and three areas of ongoing work on which SPL feedback would be particularly welcomed by HMRC: (1) the consultation on HMRC approved plans; (2) the relevance […]

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

Impact of Proposed Simplification Regime on Approved and Unapproved Share Plans

Pinsent Masons, 30 Crown Place, Earl Street, London EC2A 4ES

http://shareplanlawyers.org/training-archive/2013/

Minutes of mini-meeting between HMRC and the Tax Committee of the Share Plan Lawyers Group held 10 July 2008 (Download Publication)

Minutes of mini-meeting between HMRC and the Tax Committee of the Share Plan Lawyers Group held 10 July 2008. Matters discussed include: (1) Simplification process update; (2) Issues list. Issues discussed include: (1) PAYE health checks; (2) Averaging for AIM companies’ approved and EMI option schemes; (3) Non-resident and non ordinarily resident employees acquiring shares; […]

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

Minutes of a Technical Meeting with HMRC on 21 January 2008 (Download Publication)

Minutes of 2007 Technical Meeting (held January 2008). Matters discussed at meeting include: Approved Schemes and EMI options Notification of grant of EMI options Cashless exercise facilities and EMI options Free share agreements for SIP schemes Associated companies for the purpose of SIP and SAYE schemes Supersave plans – salary deduction NI on exercise of […]

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

Agenda for HMRC Technical Meeting on 21 January 2008 (Download Publication)

Agenda for 2007 (Jan 2008) HMRC Technical Meeting. Items on Agenda include: Approved Schemes and EMI Notification of grant of EMI options Cashless exercise facilities and EMI options Free share agreements for SIP schemes Associated companies for the purpose of SIP and SAYE schemes Sharesave plans – salary deduction NI on exercise of Sharesave options […]

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

X

Forgot your password?