Results for tag "Rights issue"

Mark-up of Revised SAYE Section of HMRC ESSUM Manual

ESSUM30105 to ESSUM39900 draft with amendments.

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

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

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 Mini-Meeting with HMRC on 20 May 2009

Minutes of a Mini-Meeting with HMRC on 20 May 2009 (not yet agreed with HMRC)

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

HMRC issues Log for Technical Meeting held on 20 January 2010

Issues log for the 2010 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 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/

Minutes of a technical meeting with the Inland Revenue on 29 November 2004

Minutes of a technical meeting with the Inland Revenue on 29 November 2004 regarding the following: the application of Chapter 3C, Part 7, ITEPA to shares acquired under Inland Revenue approved schemes; the taxation of SAYE options once the scheme has ceased to be approved; amending approved options without the relevant scheme losing approval which […]

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

Agenda for 2004 technical meeting with the Inland Revenue on 29 November 2004

Agenda for 2004 technical meeting with the Inland Revenue on 29 November 2004 to discuss the following: Application of Chapter 3C, Part 7, ITEPA 2003 to shares acquired under an approved scheme; Taxation of SAYE share options after the scheme has ceased to be approved; Amending approved options without the loss of Inland Revenue approval […]

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

Mintues of a mini meeting with the Inland Revenue on 21 April 2004

Mintues of a mini meeting with the Inland Revenue on 21 April 2004 regarding: New reporting requirements; Inland Revenue source material – out-of-date material on Inland Revenue website; when certain gains realised by the exercise of a replacement share option where the original option was obtained before 6 April 1999 can be disregarded under Paragraph […]

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

Agenda for the Inland Revenue Mini Meeting on 21 April 2004

Agenda for the Inland Revenue Mini Meeting on 21 April 2004.

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

Minutes of a mini meeting with the Inland Revenue on 21 January 2004

Minutes of a mini meeting with the Inland Revenue on 21 January 2004 regarding: Share Scheme returns; CSOP – blue pencil rules; CSOP – Retirement Age; PAYE and NIC withholding provisions – Inland Revenue draft rule; Ancillary documents for approved schemes -Inland Revenue approval requirements; Share Incentive Plans – exclusion of bonuses from salary for […]

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

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