81 results found for takeover. Showing page 2 of 9.
Corporate and Regulatory Committee
... included addressing issues raised by the Market Abuse Regulation, GDPR and Brexit, liaising with the Takeover Panel Executive, HM Treasury and the FCA, as well as responding to consultations issued by the ...
Corporate and Regulatory Committee Meeting
... share plan was not discriminatory / was otherwise justifiable in practice. 2. Engagement with the Takeover Panel It was noted that the Takeover Panel has a particular focus on Rule 21.2 at the moment and ...
Corporate and Regulatory Committee Meeting
... changes. The Committee will look out for any related future developments impacting share schemes. 2. Takeover Panel The Committee discussed a meeting that a Committee working group had held with the Takeover ...
SPL submission on approved plan legislation
... of arrangement We note that under the proposed legislation, tax relief will be available where the takeover is by way of a general offer in circumstances where the offer includes cash and certain other ...
Minutes of a meeting between SPL tax committee and HMRC on 4 March 2015
... participants to exercise their options after the independence conditions have ceased to be met on a takeover but before the lapse date of the options (eg six months after change of control). In this case the ...
QUESTS and Transactions
... TAKEOVERS ON QUESTS A number of issues of some concern arise for consideration in the context of a takeover. These are: • a punitive additional tax cost where the QUEST receives cash consideration (rather ...
SPL response to HMRC consultation on employee share plans
... what is referred to in the Consultation Paper is just an oversight. Corporation tax relief following takeover of a company Again, we welcome this proposed change which affects all takeovers of AIM and private ...
SPL response to HMRC consultation on approved plans
... to appreciate that the issue highlighted is not limited to cash takeovers but rather to any takeover be it cash or a share for share offer where option rollover is not offered by the acquiring company. ...
Agenda for meeting of SPL tax committee and HMRC on 19 June 2007
... exercise trigger which gives rise to regular problems on takeovers. This is because where there is a takeover offer where shareholders are offered cash (which is the case in a large number of takeovers), there ...
Minutes of a meeting of the SPL tax committee and HMRC on 14 October 2003
... tax manual towards the end of this year. 3. Irrevocable Undertakings given by directors on a takeover The Revenue agreed to look again at the written answer they had given in relation to irrevocable ...