Results for tag "SAYE"

HMRC – Minutes of Annual Technical Meeting – 26 January 2016 (Download Publication)

Minutes of Annual Technical Meeting with HMRC

Comments on Manuals review (Download Publication)

Comments on the draft ETASSUM manuals submitted by SPL (including additional SAYE comments from January 2016).

HMRC Meeting on 27 July 2015 (Download Publication)

Minutes of the meeting of meeting of the SPL Tax Committee with HMRC on 27 July 2015

Minutes of Meeting between Tax Committee of SPL and HMRC (Download Publication)

Minutes of meeting between Tax Committee of Share Plan Lawyers Group and HMRC.  Matters discussed include: Clawback and Malus; HMRC Guidance on tax-favoured plans; Set-up costs for tax-favoured plans; Market value; 20 Day Rule Questions on Annual Returns both tax-favoured and non-tax favoured; SIP restriction/forfeiture question; Manual related questions – SIP manual; Manual related questions […]

Questions and discussion items for meeting between HMRC and Tax Committee of Share Plan Lawyers on 9 July 2014 (Download Publication)

Subjects for discussion include: General: Clawback and malus HMRC guidance for tax-favoured plans Set up costs for tax-favoured plans Market value 20 day Rule Questions on Annual Rreturns, both tax-favoured and non-tax favoured SIP restriction/forfeiture question Manual-related questions: SIP Manual SAYE Manual CSOP Manual EMI Manual

Share schemes on a takeover – view from a (former) inhouse lawyer

Liz Pierson, Clifford Chance, 10 Upper Bank Street, Canary Wharf, London E14 5JJ

Mark-up of Revised SAYE Section of HMRC ESSUM Manual (Download Publication)

ESSUM30105 to ESSUM39900 draft with amendments.

HMRC Comments on manuals (Download Publication)

Email from Anne H Smith at HMRC giving responses to HMRC comments on HMRC manuals.  In particular specific queries relating to: malus/clawback section 409A Ordinary Residence EMI


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