81 results found for takeover. Showing page 6 of 9.
Minutes of 2004 annual meeting between SPL and HMRC on 29 November 2004
... where previously it could not have been. For example, where there is only a prospect of a takeover rather than immediately before a takeover occurring. The Inland Revenue said that whether a change ...
Minutes of meeting between SPL tax committee and HMRC on 10 July 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 ...
Minutes of meeting between SPL and HMRC on 21 July 2016
... anything less than full market value on the disposal of the relevant shares, including on any takeover that may occur during the holding period, such that there is an argument that a restriction of this ...
SPL submission on changes to approved plans as part of Finance Bill 2014
... all relevant times met but that the plan only had a short life span because there was subsequently a takeover or other corporate event before the initial notification deadline. For example, a company ...
Agenda for tax committee and HMRC meeting on 23 May 2012
Agenda for tax committee and HMRC meeting on 23 May 2012 5 November 2013 180kb PDF Your download should start automatically. If not download directly . Contact us Contact us Website developed by ...
Minutes of annual meeting between SPL and HMRC on 22 January 2014
... is court- sanctioned and becomes effective (or is ultimately effected by way of a general takeover offer) and the arrangement/offer did not apply to the shares already held by the offeror? If HMRC ...
OTS consultation on approved plans
... set out in paragraph 3.139. 2.49 Otherwise – for example when an employee leaves or there is a takeover, sale or change of control as set out above – EMI qualifying options must be exercised within a ...
Issues log for annual meeting between SPL and HRMC on 16 January 2013
... The guidance at EIM45305 says: 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 ...
Minutes of tax committee and HMRC meeting on 9 July 2012
Minutes of tax committee and HMRC meeting on 9 July 2012 7 September 2012 65kb PDF Your download should start automatically. If not download directly . Contact us Contact us Website developed by ...
Minutes of meeting of SPL tax committee and HMRC on 16 March 2003
... option. The problem only arises when an income tax arises on the exercise of options (typically on a takeover). It was agreed to address this question further at a mini-meeting with the benefit of specialist ...