Results for tag "s.431 elections"

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

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/

Issues log for the Annual Technical meeting with HMRC on 16 January 2013

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

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/

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 2010 Technical Meeting on 25 January 2011

NB THESE MINUTES HAVE NOT BEEN AGREED WITH HMRC. Minutes of 2010 Technical Meeting (held 25 January 2011). Questions re HMRC approved schemes the abolition of default retirement age: effect on SAYE Malus clause in CSOPs recovery of employer’s NIC in respect of CSOP options Ancillary documents generally EMI options – Finance (No 3) Act […]

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

Minutes of a meeting of the Share Plan Lawyers Tax Sub-Committee with HMRC on 16 March 2006

Minutes of a meeting of the Share Plan Lawyers Tax Sub-Committee with HMRC on 16 March 2006 containing pre-meeting written responses from HMRC (in bold) and minutes of discussion at the meeting (in italics). Please note that these minutes have not been submitted to HMRC for approval. They have been produced as an internal note […]

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

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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