81 results found for takeover. Showing page 5 of 9.
Agenda for a meeting of the SPL tax committee and HMRC on 21 April 2004
... now common for takeovers to use the scheme of arrangement mechanism rather than the general offer. A takeover would not be regarded as a reconstruction or amalgamation unless it is on a pure share for share ...
Supplemental answers from HMRC from annual meeting on 16 January 2013
... Hogan Lovells It can happen that for example, because of administrative error or a takeover a scheme ceases to be one of the four tax-advantaged share and share option schemes. Such a scheme ...
Agenda for meeting of SPL tax committee and HMRC on 18 October 2006
... relating to a number of issues that arise when the compulsory acquisition procedure is operated on a takeover and the other dealing with schemes of arrangements. The papers make a number of suggestions as to ...
Minutes of the annual meeting between SPL and HMRC on 22 February 2000
... must depend on its own facts. A. ALL SCHEMES A.1 STATUS OF APPROVAL OF LETTERS TO OPTIONHOLDERS ON TAKEOVER ETC. On a takeover, a letter will be sent to the target company’s share scheme participants ...
Minutes of a meeting between SPL and HMRC on 24 May 1995
... of the "group" can include any member of the acquiring (or controlling) company's group following a takeover. Note This is particularly important in the context of a takeover where quite often employees may be ...
Agenda for meeting between SPL tax committee and HMRC on 27 March 2007
... law that will have an impact on share schemes:- Date Legislative Provision Comment 20 May 2006 Takeover Directive (Interim Implementation) Regulations 2006 (Regulation 30/Schedule 2) (the “Regulations”) ...
Training talk on share plans and PAYE
... • Shares acquired by an employee under a Schedule 3 SAYE option scheme (e.g. exercise on a non- cash takeover) • Shares acquired by an employee under a Schedule 4 CSOP where exercised between third and tenth ...
Minutes of meeting between SPL tax committee and HMRC on 21 January 2008
... options, even in the unusual cases when there is an income tax liability (exercise following takeover or sale of subsidiary). But the statutory authority for this exemption is far from clear, and the NI ...
Training talk on executive pay and governance update
... NEX FTSE 250 Report Blue Against 59.8% Full vesting/carry-over of outstanding PSPs under proposed takeover CRH FTSE 100 Report Amber Against 60.3% Substantial salary increase and LTIP increase for CFO ...
Agenda for annual meeting between HMRC and SPL on 10 January 2017
... to this issue. Please can HMRC provide an update? 10 Acquisition of partnership shares on a cash takeover This question assumes the following circumstances: A company operates a SIP established pursuant ...