76 results found for paye. Showing page 8 of 8.
Issues log for annual meeting of SPL and HMRC on 7 December 2005
... the relevant UK employer when the shares were originally acquired would remain liable to account for PAYE/NIC for many years after the employee (or indeed ex-employee, if the employee also ceases employment ...
Minutes of meeting of SPL tax committee and HMRC on 16 March 2003
... employer would have been liable to do if the change had not taken place. The alignment of NICs and PAYE treatment in relation to company take-overs is still under consideration. Unfortunately, ...
SPL Takeover Code table
... because income tax and NICs may have to be deducted from the consideration and accounted for under PAYE (or similar regimes overseas) it is normal practice to distribute the proceeds through the offeree ...
SPL submission on draft IHT manual
... e e benef i t s is s p e n t by a p a y m e n t t h a t h a s b e e n s u b j e c t e d t o b o t h PAYE a n d National I n s u r a n c e con t r ibu t ions . IHTM42960 - Employee benef i t trusts: ...
Minutes of a meeting between HMRC and SPL on approved plans on 5 February 2014
... is £5,000. (This also applies to EMI.) The maximum equivalent penalty for failing to file PAYE returns electronically is £3,000. What is the rationale for significantly higher penalties for ...
SPL submission on changes to approved plans as part of Finance Bill 2014
... is £5,000. (This also applies to EMI.) The maximum equivalent penalty for failing to file PAYE returns electronically is £3,000. What is the rationale for significantly higher penalties for ...