Results for tag "Securities option"
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.
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; […]
Minutes of a meeting with the Inland Revenue on 2 December 2003 regarding the following: Schedule 22 – Finance Act 2003: time of acquisition of shares; earn-outs; matching share award plans; meaning of “securities option”; and BVCA/IR joint memorandum on managers’ equity. Schedule 23 – Finance Act 2003 – Relief where relevant shares in consortium […]
Issues Log from SPL Mini Meeting with HMRC on 15 June 2006.