76 results found for paye. Showing page 2 of 8.
SPL submission on tackling disguised remuneration
... often where there has been an "earmarking" under s 554B ITEPA. Assume the following scenario: (i) In PAYE month 1, a company funds an EBT to pay discretionary bonuses. At the time the contribution is made, ...
Agenda for tax committee and HMRC meeting on 23 May 2012
... the meeting to provide a list of particular areas it would like to discuss. 2. Share valuation for PAYE purposes SPL would like to revisit HMRC’s approach to share valuation for companies on the main list ...
Agenda for 2004 annual meeting between SPL and HMRC on 29 November 2004
... principal company (i.e. the one responsible for the continued operation of the scheme) is changed. B PAYE and NICs LIB01/C2LLW/1435070.01 B.1 Recovery of employers’ Class 1 NICs on benefits paid by an ...
OTS interim report on unapproved plans
... 5; those specifically relating to private companies are covered in Chapter 6. Listed/all companies • PAYE penalties and deadlines6 • Managing internationally mobile employees; ; • The difficulty of ...
Minutes of a meeting between SPL and HMRC on 8 September 1998 to discuss FA 1998 changes
... themselves in a position where termination payments were being paid in the form of shares to avoid PAYE. Another example was given where there may be an employee benefit trust in existence but it was not ...
OTS final report on unapproved plans
... police the system. The interim report identified a number of areas of complexity. These included: • PAYE penalties and deadlines; • Managing international employees; • The form used to report share ...
Minutes of tax committee and HMRC meeting on 9 July 2012
... it in August with a view to a further meeting with HMRC in early September. 2. Share valuation for PAYE purposes Question: SPL would like to revisit HMRC’s approach to share valuation for companies on the ...
Minutes of 2004 annual meeting between SPL and HMRC on 29 November 2004
... EC1A 2AL Joanne Collings Policy Adviser on Approved Schemes (and also dealing with questions on PAYE and NICs at the meeting) Martin Fletcher Technical Adviser on legislation introduced in Schedule 22, ...
Minutes of meeting between SPL and HMRC on 21 July 2016
... appropriate notification of restrictions had been made as this may impact the tax treatment (ie PAYE) of the plan. Given the purpose of, in particular, EMI options is for use by smaller companies, it ...
Training talk on recent tax cases of relevance
... the s684 ITEPA 2003 question • S684 ITEPA 2003 gives statutory authority for the making of the PAYE regs • S684(7A): nothing in the PAYE regs requires a taxpayer to comply with the regs if an officer ...