Results for tag "USA"

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 Technical Meeting with HMRC on 21 January 2008

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 […]

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Issues log for a Technical Meeting with HMRC on 21 January 2008

Issues log for the 2008 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 Mini-Meeting with HMRC on 20 May 2009

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

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Minutes of a Technical Meeting with HMRC on 20 January 2010

NB Not agreed with HMRC. Minutes of 2009 (held January 2010) Technical Meeting. General questions re: conditional share rights/restricted share units – rights with dividend equivalents: timing of income tax/NIC liabilities Tax position where granted to employee resident outside UK Option exchanges Phantom share options PAYE penalties in relation to employee share incentives Bank Payroll […]

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/

Issues Log for the Annual Technical meeting with HMRC on 25 January 2012

Issues log for the Annual Technical meeting with HMRC on 25 January 2012. Please note that Minutes for this meeting supersede this log.

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

Notes of Technical Meeting with HMRC on 25 January 2012

Notes of Technical Meeting with HMRC on 25 January 2012 at 10.30 am. Including discussion of: ESSU Share Incentive Plans: Notification of Award Share Incentive Plans: Minimum amount for Partnership Share acquisition Share Incentive Plans: effect of a demerger of a non-EU company on SIP participants Share Incentive Plans: cessation of “association” on a demerger […]

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

Note of a meeting with the Inland Revenue on 28 November 2000

Note of a meeting with the Inland Revenue on 28 November 2000. Considers: whether the number of partnership shares bought under a Share Incentive Plan at the end of an accumulation period can be limited to the number which can be bought with the money put in; the circumstances in which matching shares could be […]

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

Note of a meeting with the Inland Revenue on 22 February 2000

Note of a meeting with the Inland Revenue on 22 February 2000. Considers: Status of approval of letters to optionholders on takeover etc; Option rollover – section 136 ICTA 1988 Definition of “scheme shares” – US limited liability companies and American Depositary Receipts; Meaning of “ordinary shares” – section 832 ICTA 1988 – shares with […]

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

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